Well I just tested with one of my CD to see on a real case I ended with:
REM COMMENT "ExactAudioCopy v0.99pb4"
FILE "01 - Pantera - Strength Beyond Strength.wav" WAVE
TRACK 01 AUDIO
PREGAP 00:00:32
INDEX 01 00:00:00
FILE "02 - Pantera - Becoming.wav" WAVE
TRACK 02 AUDIO
INDEX 01 00:00:00
FILE "03 - Pantera - 5 Minutes Alone.wav" WAVE
TRACK 03 AUDIO
INDEX 01 00:00:00
FILE "04 - Pantera - I'm Broken.wav" WAVE
TRACK 04 AUDIO
INDEX 01 00:00:00
FILE "05 - Pantera - Good Friends And A Bottle Of Pills.wav" WAVE
TRACK 05 AUDIO
INDEX 01 00:00:00
FILE "06 - Pantera - Hard Lines, Sunken Cheeks.wav" WAVE
TRACK 06 AUDIO
INDEX 01 00:00:00
FILE "07 - Pantera - Slaughtered.wav" WAVE
TRACK 07 AUDIO
INDEX 01 00:00:00
FILE "08 - Pantera - 25 Years.wav" WAVE
TRACK 08 AUDIO
INDEX 01 00:00:00
FILE "09 - Pantera - Shedding Skin.wav" WAVE
TRACK 09 AUDIO
INDEX 01 00:00:00
FILE "10 - Pantera - Use My Third Arm.wav" WAVE
TRACK 10 AUDIO
INDEX 01 00:00:00
FILE "11 - Pantera - Throes Of Rejection.wav" WAVE
TRACK 11 AUDIO
INDEX 01 00:00:00
FILE "12 - Pantera - Planet Caravan.wav" WAVE
TRACK 12 AUDIO
INDEX 01 00:00:00
REM COMMENT "CUETools generated dummy CUE sheet"
FILE "01 - Pantera - Strength Beyond Strength.wav" WAVE
TRACK 01 AUDIO
INDEX 01 00:00:00
FILE "02 - Pantera - Becoming.wav" WAVE
TRACK 02 AUDIO
INDEX 01 00:00:00
FILE "03 - Pantera - 5 Minutes Alone.wav" WAVE
TRACK 03 AUDIO
INDEX 01 00:00:00
FILE "04 - Pantera - I'm Broken.wav" WAVE
TRACK 04 AUDIO
INDEX 01 00:00:00
FILE "05 - Pantera - Good Friends And A Bottle Of Pills.wav" WAVE
TRACK 05 AUDIO
INDEX 01 00:00:00
FILE "06 - Pantera - Hard Lines, Sunken Cheeks.wav" WAVE
TRACK 06 AUDIO
INDEX 01 00:00:00
FILE "07 - Pantera - Slaughtered.wav" WAVE
TRACK 07 AUDIO
INDEX 01 00:00:00
FILE "08 - Pantera - 25 Years.wav" WAVE
TRACK 08 AUDIO
INDEX 01 00:00:00
FILE "09 - Pantera - Shedding Skin.wav" WAVE
TRACK 09 AUDIO
INDEX 01 00:00:00
FILE "10 - Pantera - Use My Third Arm.wav" WAVE
TRACK 10 AUDIO
INDEX 01 00:00:00
FILE "11 - Pantera - Throes Of Rejection.wav" WAVE
TRACK 11 AUDIO
INDEX 01 00:00:00
FILE "12 - Pantera - Planet Caravan.wav" WAVE
TRACK 12 AUDIO
INDEX 01 00:00:00
so the only difference after deleting useless REM, TITLE & PERFORMER is :
PREGAP 00:00:32 in the true EAC CUE
so as far as I understund I lost 32 millisecond of silence before the first track with the fake CUE (& the HTOA if there were any) right 
so to resume:
1: CDImage+CUE= no loss in CD structure, never
2: CD files+ EAC CUE (Appended to previous track) = gap before track 1 saved BUT HTOA lost if not checked manually
3: dummy cuetools CUE sheet = gap before track 1 lost & HTOA lost, always
furthermore according to what you said, if I would have used an EAC version prior to V0.95b1 the gap before track 1 would have been lost too ending in the two CUE cuetools or EAC being exactly the same ...
... I always use CDImage+CUE so it's not big problem for me, but I wanted to know for sure what was lost if ever I re-joined with Cuetools rips done by friends of mine
in the end I don't like dummy cue sheet much ... I can see a use for this if you want to join separate file (foobar already does this) ... but I don't see the point of creating a dummy cue sheet for separate file & keeping files separated ... because in this case it's not a CUE sheet ... it's just a playlist ... but maybe I missed something ...
I don't really understand too why gap before track 1 was keeped after V0.95b1 & not the HTOA ... I don't care if the CUE is compliant or not ... if you keep the CUE it means you want the complete structure ... even with splitted files
I don't see the point of using anal lossless secured rip correcting the offset & not caring about HTOA like many users seems to be doing ...
for accuraterip let's take two real cases too:
example 1:
I just set up my drive using 3 valids CD, so my offset is valid & I can send my result to the accuraterip database, if I encode one of my CD to mp3 then burn it & rip it again. Will the accuraterip database accept my result as if it was a new pressing or not ? Do my fake lossy pressing need to be verified by at least a second guy to be accepted in the database ?
example 2:
I just set up my drive using 3 valids CD, so my offset is valid & I can send my result to the accuraterip database, if I rip of my CD to lossless then burn it & rip it again. Unfortunatly the burning process modify the offset by+10. Will the accuraterip database accept my result as if it was a new pressing or not ? Do my fake offset +10 pressing need to be verified by at least a second guy to be accepted in the database ?
I need simple answers to these questions because I am not a native english so my understanding is relative when the discussion becomes too technical ... sorry
Edit: thx for answering so far
[!--sizeo:1--][span style=\"font-size:8pt;line-height:100%\"][!--/sizeo--]Moderation: Code changed to codebox.[/size]