I've just do other test involving UHARC:
Format: .wav (RIFF Wave), 44.1 kHz, 32 Bit Depth, 2822 kbps Bit Rate
File Size: 42.1 MB
RAR (default): 14,312 KB
7-Zip (default): 11,558 KB
UHARC (-m3 / -m3 -md32768): 11,137 KB -> The winner here, but too slow......(?) (169.6 s)
RAR (Best): 14,304 KB (I don't know how to set this at its max settings)
UHARC (-mx / -mx -md32768): 10,622 KB
7-Zip (Ultra, PPMd, 256 MB, 32, Solid, 1 threads): 10,961 KB
7-Zip (Ultra, PPMd, 512 MB, 32, Solid, 1 threads): 10,676 KB
7-Zip (Ultra, PPMd, 768 MB, 32, Solid, 1 threads): 10,415 KB -> beat UHARC at this setting + faster.
I think my test above is not a 'valid' result, because I don't know much about how to set those software at the maximum settings