Okay so here is another result:
1 out of 1 tracks converted with minor problems.
Source: "cdda://00F14D15"
Audio CD extraction setup: drive: "HL-DT-ST - DVD+-RW GU90N", sample offset: 102, security: standard
Destination: "C:\FLAC Audio\Image.flac"
Track converted successfully.
AccurateRip status:
Track Status
01 Accurately ripped with offsets: 98(3), 98(2).
02 Accurately ripped with offsets: 98(3), 98(2).
03 Accurately ripped with offsets: 98(3), 98(2).
04 Accurately ripped with offsets: 98(3), 98(2).
05 Accurately ripped with offsets: 98(3), 98(2).
06 Accurately ripped with offsets: 98(3), 98(2).
07 Accurately ripped with offsets: 98(3), 98(2).
08 Accurately ripped with offsets: 98(3), 98(2).
09 Accurately ripped with offsets: 98(3), 98(2).
10 Accurately ripped with offsets: 98(3), 98(2).
11 Accurately ripped with offsets: 98(3), 98(2).
12 Accurately ripped with offsets: 98(3), 98(2).
13 Accurately ripped with offsets: 98(3), 98(2).
And CUE Tools;
[CUETools log; Date: 29/08/2019 9:28:24 PM; Version: 2.1.6]
Pregap length 00:00:32.
[CTDB TOCID: XIova9VCDLDLD3Gb5qhGwDYNwQ8-] found.
Track | CTDB Status
1 | (18/18) Accurately ripped
2 | (18/18) Accurately ripped
3 | (18/18) Accurately ripped
4 | (18/18) Accurately ripped
5 | (18/18) Accurately ripped
6 | (18/18) Accurately ripped
7 | (18/18) Accurately ripped
8 | (18/18) Accurately ripped
9 | (18/18) Accurately ripped
10 | (18/18) Accurately ripped
11 | (16/18) Accurately ripped
12 | (17/18) Accurately ripped
13 | (16/18) Accurately ripped
[AccurateRip ID: 0013c543-00c9b923-970a030d] found.
Track [ CRC | V2 ] Status
01 [e4473d13|da68e459] (0+0/5) No match
02 [b436dbe6|97f69215] (0+0/5) No match
03 [c28ea9f7|14c4fdf6] (0+0/5) No match
04 [426165a6|1a6c1eb3] (0+0/5) No match
05 [33348d46|76aac582] (0+0/5) No match
06 [adeb7052|0bddd5a0] (0+0/5) No match
07 [8671128c|bdebb1bd] (0+0/5) No match
08 [d7e96ce8|2c9cc6a2] (0+0/5) No match
09 [a1f5ccaf|62dd01c2] (0+0/5) No match
10 [8efb4a0c|b10311a5] (0+0/5) No match
11 [547eb142|ce83c104] (0+0/5) No match
12 [a1c39ecb|8e91f5ed] (0+0/5) No match
13 [6f1e44e8|8312a4da] (0+0/5) No match
Offsetted by 98:
01 [f7d6b1a3] (2/5) Accurately ripped
02 [ddd799b8] (2/5) Accurately ripped
03 [101cecca] (2/5) Accurately ripped
04 [0f08e5c8] (2/5) Accurately ripped
05 [fe9ee124] (2/5) Accurately ripped
06 [34272c9e] (2/5) Accurately ripped
07 [96268b56] (2/5) Accurately ripped
08 [07f23f44] (2/5) Accurately ripped
09 [4892a627] (2/5) Accurately ripped
10 [18f76d9e] (2/5) Accurately ripped
11 [d08fad34] (2/5) Accurately ripped
12 [a5de67c0] (2/5) Accurately ripped
13 [5bffc7ee] (2/5) Accurately ripped
Track Peak [ CRC32 ] [W/O NULL]
-- 100.0 [AB2EFA68] [96AA4990]
01 100.0 [8D1C52FB] [414E3494]
02 100.0 [2351810C] [688A1143]
03 100.0 [A4E4F1DC] [7397FB10]
04 100.0 [8AF2F9D9] [46ADE079]
05 100.0 [F7D4F023] [85662DB8]
06 100.0 [28CA65CF] [B0E8D3A3]
07 100.0 [C86B3C7A] [9EFE8592]
08 100.0 [4816EC40] [33D46DCF]
09 100.0 [03CF1481] [791025FB]
10 100.0 [8E169FFE] [93E82F66]
11 100.0 [1511DD8F] [77C6F26D]
12 100.0 [1FCB45C8] [0404B392]
13 100.0 [2488D3C0] [4693AA2D]
So something like this in Foobar;
Accurately ripped with offsets: 98(3), 98(2).
Means Foobar found 3 ARv2 results with an offset of 98 and 2 ARv1 results with an offset of 98
The reason CUE Tools shows 2/5 for an offset of 98 is because "ARv2 is only tested at zero offset"
I still don't get why Foobar stated "Not accurate - partial match with offset" in the original log I posted, seems like a bug, offset adjustment was not needed for a match and ARv2 should be considered accurate