Tim & Scott - you guys are of course, correct. a sector boundary error, by definition, only relates to 16/44.1 kHz files.
however, I think I understand what pool is getting at. it is possible to split 24 bit files in exact increments of 1/75th of a second. if you then resample/dither those 24 bit files, you will get 16/44.1 files with no SBE's. I do this all the time with CD Wave and then batch-resampling in WaveLab, verified with SHNtool.
what pool is wondering is this: is there a tool, similar to SHNtool, that will take split 24 bit files, and make sure that each track is an exact increment of 1/75th of a second. so that when the files are resampled to 16/44.1, there are no SBE's.
I don't know of a program that does that for 24 bit files. it could be done with a little programming skills, but I don't know if that program is out there already.
here are a couple options for you:
1) track out your 24 bit files with CD Wave, so everything gets cut on multiples of 1/75th of a second. then you won't have to "fix" your 24 bit files, because they will already be good to go when they are resampled/dithered to 16/44.1.
or
2) don't worry about the random cutting of files for 24 bit files, because, as stated in this thread, SBE's are not applicable to 24 bit files. then, after you convert everything to 16/44.1, use SHNtool or FLAC Frontend to align everything on sector boundaries.