I've read all the recent threads, and about as many of the old threads as I can take, and I decided to go with the following for my Pink Floyd rips because it seems to be the easiest process:

- Extract all the tracks to wav files using Exact Audio Copy.
- Use WinLame with Lame v3.92.
- Choose all the wav files, and use the predefined preset "alt-preset: standard + nogap"
- Run all the resulting mp3 files through vbrtagger (http://www-public.tu-bs.de:8080/~y0010858/mp3lister/) to generate a Xing header.

After finishing these steps with "Dark Side of the Moon", I uploaded them to my empeg (without adding any ID3v2 tags). When I listen to two consecutive tracks, I still hear an extremely brief gap between them. It's nearly inconsequential, but it's there. Is this the best one can do? Can someone point me to some mp3 files that have been properly encoded using -nogap in Lame, so I can compare?

A few related questions: does the ID3v2 tag offset affect gapless playback? What is the most frequently used offset?