CD audio tracks breaks must be on a sector boundary, otherwise, the rest of the sector is filled with zeroes before the new track begins. Sectors are 1/75 of a second. When the audio is split on boundaries, the CD plays back seamlessly.
Since this is a limitation of how audio CDs are burned, it does not exist in non-CD audio, such as 24-bit. As far as I know, DVD-A does not have an issue with where tracks are broken.
HTH,
-Matt