Can I somehow convert .sabs files to .flac audio format?
You will find that converting Call of Duty: Blackops II Sound Files directly to Free Lossless Audio Codec Files (.sabs to .flac conversion) is simple and straightforward.
There is a dedicated tool designed specifically for these purposes, the Black Ops II Audio Dumper tool. It allows users to convert SABS audio files to FLAC format.
A utility for handling SABS and SABL audio files