Soundfont To Dwp ((new)) -

A three-level container including raw samples, instrument definitions, and presets. It often uses uncompressed PCM data.

The main reasons:

ESC is an archaic but powerful Windows tool. It reads SF2 and outputs raw WAVs or, in some versions, directly encodes to DWP if the Dream driver is installed. soundfont to dwp

If FL Studio has a SoundFont player, why go through the trouble of converting? A three-level container including raw samples