I have noticed that when I delete the tags from FLAC-files and then insert the tags from the same song in MP3-format to the FLAC-file then the FLAC file has an additional year tag (which the MP3-file not have). I attached a picture where you can see that the MP3-file has only 2022 and the FLAC-file has 1609\2022. I'm not sure if this is a bug from mp3tag, but maybe you could have a look at that.
It's most likely correctly mapped to DATE — but the source MP3 file has an ID3v2.3 tag with a DATE frame holding the actual date value that's then also stored as FLAC DATE.
You'd need to manually cleanup those. DATE is used for the year in VorbisComments used by FLAC and there is no way to detect this case.