I've used a couple of tools...
Toast (yes, drop them in a burn window, but then hit export and choose format),does not support SHN, I think, and, if present, it strips metadata from FLAC files.
Max
http://sbooth.org/Max/ This also uses LAME encoders for MP3 and Core Audio for MP4 and ALAC.
The Max website also has links to sister products that allow you to edit FLAC metadata, etc.
Lastly, I have a couple of Automator workflows that export AIFF/WAV to mp4 audio using core audio. They are handy as they are saved as Finder plugins, so I can right-click on a file, and off they go. I'm a mp4 audio guy, not mp3, so this works for me.
Hope that helps,
keytohwy