Windows 10 with Shotcut version 21.06.29
I made a sine wave in Audacity and exported it as FLAC. I imported it in Shotcut, put it on an audio track, split it in 10 places, then exported it using the FLAC preset. It is distorted in many places, and the waveform is visibly distorted in some places when put back into Audacity to analyze it.
Also this is unrelated to splitting audio, but the file was inexplicably 48 ms longer whether it was split or not.