Hmm, I guess this is ok since it is a seamless file split. However, it could be a pain having to join files on the computer later?
I have borrowed a 722 before that does the seamless splits, and this is how it worked well for me.
* open each file in SF (or CE)
* go to track 2 and select all and then copy
* go to track 1 and go to the very end and then paste in the 2nd track
* go to track 3 and select all and then copy
* go to track 1 and go to the very end and then paste in the 3rd track
NOTE: SF wont let you save a file over 2gb, so you will have to do all editing, normalizing, etc before you then split the file into the chunks you want. IE: I normally split the big file into 2 CD size chunks, then cut that 1/2 of the file out of the original track 1, and paste it into a new track and save... then do the same for the 2nd 1/2 of the show.
Hope that makes sense