[saba2008]

Single file + CUE sheet solves lead-in thingie problem, by storing both timestamps (time when player should start showing 'Track 2', and time which servers as zero for track-relative timestamps)

It pretty much mirrors actual CD structure of TOC (containing all necessary timestamps and metadata) and continuous sequence of frames with audio data

[kevin_thibedeau]

Cdrdao preserves all lead-in data for rips in DAO mode. I split tracks to separate files with lead-in of the following track included at the end. Combined with Lame's gapless encoding support you can have seamless playback of CDs that blend tracks.