I can confirm the gapless playback problems.
I tested two four-track sets of short gapless test samples: an iTunes 10.2.1.1 "128 kbps VBR" set and a LAME 3.98.4 "-b 192" set.
iTunes VBR MP3: foobar2000 1.1.8b6 output is far from gapless. It is clearly and audibly incorrect. For comparison I tried the latest Winamp. It appears to play the files correctly. Here is how Winamp displays the encoder delay and padding values:
Track 1:
COMMENT ITUNSMPB
00000000 00000210 00000714 000000000004B5DC 00000000 00023679 00000000 00000000 00000000 00000000 00000000 00000000
Payload Size: 149296 bytes
Header found at: 2345 bytes
Enc Delay: 528, Zero Padding: 1812
Length: 7 seconds
MPEG-1 layer 3
169 kbps (VBR), 271 frames
44100 Hz Joint Stereo
Track 2:
COMMENT ITUNSMPB
00000000 00000210 0000090C 0000000000060E64 00000000 0002F4DF 00000000 00000000 00000000 00000000 00000000 00000000
Payload Size: 199813 bytes
Header found at: 2345 bytes
Enc Delay: 528, Zero Padding: 2316
MPEG-1 layer 3
Length: 9 seconds
176 kbps (VBR), 348 frames
44100 Hz Joint Stereo
Track 3:
COMMENT ITUNSMPB
00000000 00000210 00000858 0000000000040998 00000000 00022448 00000000 00000000 00000000 00000000 00000000 00000000
Payload Size: 144743 bytes
Header found at: 2347 bytes
Enc Delay: 528, Zero Padding: 2136
MPEG-1 layer 3
Length: 6 seconds
191 kbps (VBR), 233 frames
44100 Hz Joint Stereo
Track 4:
COMMENT ITUNSMPB
00000000 00000210 00000A50 0000000000056220 00000000 00032A80 00000000 00000000 00000000 00000000 00000000 00000000
Payload Size: 212499 bytes
Header found at: 2346 bytes
Enc Delay: 528, Zero Padding: 2640
MPEG-1 layer 3
Length: 8 seconds
210 kbps (VBR), 310 frames
44100 Hz Joint Stereo
LAME CBR MP3: I converted the files to wav with Foobar2000 1.1.8b6 and 1.1.5 (didn't have 1.17 installed). The decoded file durations are identical, but the output of 1.1.8 b6 is delayed by 1152 samples.
EDIT
I uploaded the samples: http://www.hydrogenaudio.org/forums/index....st&p=768989