Well, I can tell you that the offsets are looking like the smoking gun.
Tony has sent me two files without telling me what is what, track1.wav and track2.wav. One is dbpoweramp and one EAC. He stripped all of the tags from these so they compare bit-perfect. The offsets are differnt though.
I heard a difference in the two files in a blind A/B. Interestingly the EAC file sounded more focused this time. Also, my original dbpoweramp accurate-rip sounds better than either Track1.wav or Track2.wav, so his editing changed the sound too.
He is now in the process of creating some test cases now using the "body" of the EAC rip with changing offsets, so we can determine the audibilty of offsets.
Steve N.