Should the same recording but different format listed separately in a tracklist

Tags: #<Tag:0x00007f2a57593200>

For a few digital releases, there are two similar recordings with two different formats bundled in together e.g. Recording_A.mp3 and Recording_A.flac. My question is, should the two tracks be listed separately in the tracklist using the same recording or should just one track be listed.

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If they have the same name and time i would say bundle them as the only difference is quality of the audio and they would both have come from the same muster recording.