SBE's occur when tracks aren't cut at a sector boundary. CDWave will split a WAV file so that no SBEs are present, but it does not fix any SBEs.
If you have a SBE at the end of a WAV, it will not fix this. You will either have to trim the last bit of the WAV off, or fix with SHNTOOLs. I go to the end of the WAV file and REW by about 0.01 sec and trim (this is enough to fix the SBE). I also trim about 0.01 sec from the beginning of the WAV.
Whenever I work with a WAV file, I do all my processing in Soundforge first and save the whole show as 1 big WAV file. Next, I go into CDWave and if the WAV is longer than 80 min., I cut the WAV into 2 pieces and save as disc 1 and disc 2. Then with CDWave, I trim the beginning and cut Disc 1 into tracks. At this point DO NOT TRIM THE END OF THE WAV (you already did that when you cut the track in 2). After saving, I load Disc 2 and trim the end. This also gets tracked out and saved.
If the big WAV is less than 80 min. I trim the beginning and end, then track.
If you do not trim the beginning and (especially) the end of your Master WAV file, you WILL get SBEs.
Terry
PS SBEs may only be an issue with 16/44, but if you "up" to go DVD and have to merge all your WAVs into one big WAV, these SBEs will show up as silent spots or dropouts.