Cdwave, EAC, CEP/Audition & Audacity (Goldwave also, but it adds some small amount of dither to all of the audio for some reason) are all progs I know of that can split on sector boundaries perfectly (if you know how to do it right). using a calculator,
any wav editing prog that displays sample counts can also do it.
I still highly recommend fixing the SBE on the final track, it is such a little effort and it is so nice to see "there are no sector boundary errors" when looking at audio file details instead of seeing that there are errors and having to squint to see where they are. Don't be lazy!
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