How did you test it?
I inserted my DSOTM CD and observed that EAC 1.0b3 reported 'No' in the Pre-Emphasis column.
I then initiated a Create CUE Sheet (single WAV file) action.
I looked at the cue sheet and noted it didn't put in FLAGS PRE on any of the tracks:
REM DISCID 680A1009
REM COMMENT "ExactAudioCopy v1.0b3"
PERFORMER "Unknown Artist"
TITLE "Unknown Title"
FILE "Range.wav" WAVE
TRACK 01 AUDIO
TITLE "Track01"
PERFORMER "Unknown Artist"
INDEX 01 00:00:00
TRACK 02 AUDIO
TITLE "Track02"
PERFORMER "Unknown Artist"
INDEX 01 03:57:35
TRACK 03 AUDIO
TITLE "Track03"
PERFORMER "Unknown Artist"
INDEX 01 07:29:32
TRACK 04 AUDIO
TITLE "Track04"
PERFORMER "Unknown Artist"
INDEX 01 14:34:42
TRACK 05 AUDIO
TITLE "Track05"
PERFORMER "Unknown Artist"
INDEX 01 19:21:47
TRACK 06 AUDIO
TITLE "Track06"
PERFORMER "Unknown Artist"
INDEX 01 25:45:12
TRACK 07 AUDIO
TITLE "Track07"
PERFORMER "Unknown Artist"
INDEX 01 33:34:02
TRACK 08 AUDIO
TITLE "Track08"
PERFORMER "Unknown Artist"
INDEX 01 36:59:47
TRACK 09 AUDIO
TITLE "Track09"
PERFORMER "Unknown Artist"
INDEX 01 40:50:05
For reference, here's the output of cdda2wav -J for the same disc:
No target specified, trying to find one...
Using dev=0,1,0.
Type: ROM, Vendor 'PLDS ' Model 'DVD-RW DH16ABSH ' Revision 'YL32' MMC+CDDA
983040 bytes buffer memory requested, transfer size 64512 bytes, 4 buffers, 27 sectors
cdda2wav: Read TOC CD Text failed (probably not supported).
#Cdda2wav version 3.00_cygwin32_nt_1.7.5(0.225-5-3)_i686_i686, real time sched., soundcard, libparanoia support
AUDIOtrack pre-emphasis copy-permitted tracktype channels
1- 9 no no audio 2
Table of Contents: total tracks:9, (total time 42:56.55)
1.( 3:57.35), 2.( 3:31.72), 3.( 7:05.10), 4.( 4:47.05), 5.( 6:23.40),
6.( 7:48.65), 7.( 3:25.45), 8.( 3:50.33), 9.( 2:06.50)
Table of Contents: starting sectors
1.( 0), 2.( 17810), 3.( 33707), 4.( 65592), 5.( 87122),
6.( 115887), 7.( 151052), 8.( 166472), 9.( 183755), lead-out( 193255)
CDINDEX discid: rKs_PWM2y.8B7uVgxqJqzTDz7vs-
CDDB discid: 0x680a1009
CD-Text: not detected
CD-Extra: not detected
No media catalog number present.
scanning for ISRCs: 9 ...
index scan: 1...difference: TOC:without, subchannel:with preemphasis
correcting TOC...
index scan: 2...difference: TOC:without, subchannel:with preemphasis
correcting TOC...
index scan: 3...difference: TOC:without, subchannel:with preemphasis
correcting TOC...
index scan: 4...difference: TOC:without, subchannel:with preemphasis
correcting TOC...
index scan: 5...difference: TOC:without, subchannel:with preemphasis
correcting TOC...
index scan: 6...difference: TOC:without, subchannel:with preemphasis
correcting TOC...
index scan: 7...difference: TOC:without, subchannel:with preemphasis
correcting TOC...
index scan: 8...difference: TOC:without, subchannel:with preemphasis
correcting TOC...
index scan: 9...difference: TOC:without, subchannel:with preemphasis
correcting TOC...