Whilst this approach is clearly even worse than the single FLAC+CUE file, it's interesting how the tags are stored.
METADATA block #2
type: 4 (VORBIS_COMMENT)
is last: false
length: 1804
vendor string: reference libFLAC 1.4.3 20230623
comments: 35
comment[0]: ALBUM=The Lockdown Sessions
comment[1]: ALBUMARTIST=Elton John
comment[2]: ALBUMARTISTSORT=John, Elton
comment[3]: ALLMUSIC_ALBUMARTISTID=mn0000796734
comment[4]: ALLMUSIC_RELEASEGROUPID=mw0003583756
comment[5]: cue_track01_ARTIST=Elton John
comment[6]: cue_track01_ARTIST=Dua Lipa
comment[7]: cue_track01_ARTISTSORT=John, Elton
comment[8]: cue_track01_ARTISTSORT=Dua Lipa
comment[9]: cue_track01_SUBTITLE=PNAU Remix
comment[10]: cue_track02_ARTIST=Elton John
comment[11]: cue_track02_ARTIST=Young Thug
comment[12]: cue_track02_ARTIST=Nicki Minaj
comment[13]: cue_track02_ARTISTSORT=John, Elton
comment[14]: cue_track02_ARTISTSORT=Young Thug
comment[15]: cue_track02_ARTISTSORT=Nicki Minaj
comment[16]: cue_track03_ARTIST=Surfaces
comment[17]: cue_track03_ARTIST=Elton John
comment[18]: cue_track03_ARTISTSORT=Surfaces
comment[19]: cue_track03_ARTISTSORT=John, Elton
comment[20]: cuesheet=REM GENRE Pop
REM DATE 2021
PERFORMER "Elton John"
TITLE "The Lockdown Sessions"
REM REPLAYGAIN_ALBUM_GAIN -10.39 dB
REM REPLAYGAIN_ALBUM_PEAK 1.131375
FILE "CDImage.wav" WAVE
TRACK 01 AUDIO
TITLE "Cold Heart"
PERFORMER "Elton John, Dua Lipa"
REM REPLAYGAIN_TRACK_GAIN -9.74 dB
REM REPLAYGAIN_TRACK_PEAK 1.055462
INDEX 01 00:00:00
TRACK 02 AUDIO
TITLE "Always Love You"
PERFORMER "Elton John, Young Thug, Nicki Minaj"
REM REPLAYGAIN_TRACK_GAIN -10.66 dB
REM REPLAYGAIN_TRACK_PEAK 1.025640
INDEX 01 03:39:21
TRACK 03 AUDIO
TITLE "Learn To Fly"
PERFORMER "Surfaces, Elton John"
REM REPLAYGAIN_TRACK_GAIN -9.00 dB
REM REPLAYGAIN_TRACK_PEAK 1.077444
INDEX 01 07:56:39
comment[21]: date=2021
comment[22]: DATEADDED=2022-10-27
comment[23]: DISCNUMBER=01
comment[24]: genre=Pop
comment[25]: LABEL=EMI
comment[26]: ORIGINALDATE=2021
comment[27]: DISCTOTAL=01