I believe SBE's are a non-issue for 24bit files that will be played as 24bit files (and not dithered down for playback). SBE's are really only an issue if you wish to comply with Redbook Audio CD Standard and avoid those annoying 'tick' sounds or skips that sometimes happen at track breaks when playing back a burned audio CD.
"On the disc, the data is stored in sectors of 2,352 bytes each, read at 75 sectors per second, excluding the overhead of EFM encoding, CIRC, L2 ECC, subcode channels, and so on, which are not typically exposed to the application reading the disc. As the table of contents locates track listings according to sector, tracks must be aligned on sector (588-sample) boundaries."