As you will know the MPC codec is a gapless one (not introducing any additional samples during encoding).
Which is not true for e.g. MP3... (everyone will know the MP3 playback issue)
Now, there is an option in EAC called "Use offset correction for encoding and decoding"
1. AFAIK the two facts mentioned above are about the same thing (but I'd lbe glad if someone could confirm this).
If your encoder is e.g. MP3, EAC offers you the opportunity to get around the offset introduced by the MP3 codec (theoretically - I know in reality you would generally not use this option). Since MPC is gapless, I would expect that disabling this option, or using an offset 0 is best, and that they are the same thing. (are they really the same thing, or is there any subtility?)