The only reason to avoid ID3v2 is that some (older) programs don't understand the format. Newer programs which do understand it (including, for instance, Emplode, the car player, and HSX-109) have no problems with it, compared to using ID3v1. Gapless playback is a complete red herring; it is not affected (in any of Empeg's software) by use of v1 or v2.

IMO, v1's restrictions on tag lengths make it unusable -- I only ever use v2 -- but then, I've got a large Orb collection, and they tend to go in for long track names.

Peter