I think that foobar2000 does the same, but I'd problems when trying to play the resulting flac file in amarok, I had to import the cuesheet manually to the metadata block with metaflac to being able to play the file with amarok, also I think that not embedding the cuesheet directly to the metadata block doesn't produces the SEEKTABLE

METADATA block #4
  type: 5 (CUESHEET)
  is last: false
  length: 816
  media catalog number: 
  lead-in: 88200
  is CD: true
  number of tracks: 9
    track[0]
      offset: 0
      number: 1
      ISRC: 
      type: AUDIO
      pre-emphasis: false
      number of index points: 1
        index[0]
          offset: 0
          number: 1
    track[1]
      offset: 13438740
      number: 2
      ISRC: 
      type: AUDIO
      pre-emphasis: false
      number of index points: 1
        index[0]
          offset: 0
          number: 1
    track[2]
      offset: 26750472
      number: 3
      ISRC: 
      type: AUDIO
      pre-emphasis: false
      number of index points: 1
        index[0]
          offset: 0
          number: 1
    track[3]
      offset: 41426952
      number: 4
      ISRC: 
      type: AUDIO
      pre-emphasis: false
      number of index points: 1
        index[0]
          offset: 0
          number: 1
    track[4]
      offset: 51241848
      number: 5
      ISRC: 
      type: AUDIO
      pre-emphasis: false
      number of index points: 1
        index[0]
          offset: 0
          number: 1
    track[5]
      offset: 61691784
      number: 6
      ISRC: 
      type: AUDIO
      pre-emphasis: false
      number of index points: 1
        index[0]
          offset: 0
          number: 1
    track[6]
      offset: 78473304
      number: 7
      ISRC: 
      type: AUDIO
      pre-emphasis: false
      number of index points: 1
        index[0]
          offset: 0
          number: 1
    track[7]
      offset: 92682912
      number: 8
      ISRC: 
      type: AUDIO
      pre-emphasis: false
      number of index points: 1
        index[0]
          offset: 0
          number: 1
    track[8]
      offset: 108076752
      number: 170 (LEAD-OUT)

METADATA block #1
  type: 3 (SEEKTABLE)
  is last: false
  length: 4428
  seek points: 246
    point 0: sample_number=0, stream_offset=0, frame_samples=4096
    point 1: sample_number=438272, stream_offset=546863, frame_samples=4096
    point 2: sample_number=880640, stream_offset=1244667, frame_samples=4096
    point 3: sample_number=1318912, stream_offset=2395019, frame_samples=4096
    point 4: sample_number=1761280, stream_offset=3677475, frame_samples=4096
    point 5: sample_number=2203648, stream_offset=4979840, frame_samples=4096
    point 6: sample_number=2641920, stream_offset=6166030, frame_samples=4096
    point 7: sample_number=3084288, stream_offset=7441919, frame_samples=4096
    point 8: sample_number=3526656, stream_offset=8708518, frame_samples=4096
    point 9: sample_number=3964928, stream_offset=9953722, frame_samples=4096
    point 10: sample_number=4407296, stream_offset=11247823, frame_samples=4096
    point 11: sample_number=4849664, stream_offset=12511055, frame_samples=4096
.
.
.

• The default REACT config sets a Vorbis comment called "cuesheet", using the --tag-from-file switch.  It does not set the native FLAC CUESHEET block.
• The above behaviour will result in seekpoints in the file, but not specific to tracks, just the default 10 second intervals.
• You need to use the --cuesheet switch to a. populate the FLAC CUESHEET block and b. create seek points at track index points.

    @tools@\flac.exe @Opt_Flac@ %RG_Flac% %Cover_tag% %Disc_Flac% -T "%ArtistField%=@cdartist@" -T album="@album@" -T totaltracks="@numtracks@" -T date="@year@" -T genre="@genre@" -T comment="@comment@" -T encoded-by="%USERNAME%" -T encoding="Flac @Ver_Flac@ @Opt_Flac@" --tag-from-file="cuesheet=@cuesheet@" --tag-from-file="eaclog=@eaclog@" "@source@" -o "@image@"