How can I convert multiple tracks to image+cue if they aren’t 44.1/16?, [was “[…] files to single file or directly one file but read next”(?)] Options

[thibs]

Hi to all (first post here).

The title says it all but I'll explain why this is a problem (as I think current utilities can do that, just not the way I need it).

I'm currently more interested into High Def music and I use my HDI Dune Prime 3.0 multimedia reader for this.
I use HDMI output since coax/toslink is very limited (won't transmit PCM 24/96 5.1 or better yet, 24/192).

The problem for me is that the Dune does an HDMI handshake between each file (maybe an HDMI spec requirement or whatever I dunno).
I won't change my reader because of that, really.
The only way for the reader to read FLACs gaplessly is to provide one file (image) + cue sheet.
Most tools however (and this is of course normal since cuesheets were intended to copy CDs) do not like files being anything else but PCM 16/44.

FooBar+plugin can create CueSheet for multiple (whatever bitness,/res) files but I need a cuesheet for one file, hence the need for conversion.

I can of course downsample all files just for creating the CUE but really, that'd be ugly and long.

If anybody has a brilliant idea (one I haven't got myself), please, enlighten me