When importing a cue sheet into a 48 kHz FLAC file with metaflac --import-cuesheet-from=foo.cue, track offsets (in samples) are completely off, because metaflac calculates them as if 75 "sectors" were always equal to 588 samples (44,100 / 75). I bet one or more of those numbers is hard-coded somewhere, whereas the calculation (samples per "sector" = sample rate / 75) should always be done.
Even though cue sheets were intended to be used only with CD-DA content (16 bit, 44,100 Hz), they still come in handy even with other types of content (in my case, 48kHz PCM audio from a DVD-Video).
