WaveShop is a free, open source audio editor whose gimmick to remain bit perfect. If you want to trim a WAV file and know that the result will be absolutely lossless compared to the original file, WaveShop is your tool of choice. It supports some destructure operations as well. It is available for Windows, Linux, and Mac.Website
Many high end audio editors convert all input files to 32 bit float for internal processing. 32 bit float is a very flexible format with a staggering dynamic range and high fiedlity--but any conversion can introduce loss by floating point error. If you have a simple task, like cutting a few seconds out of a WAV file, WaveShop will ensure that every sample that you didn't cut out will remain absolutely identical to the original file's samples.