In short, the combined read/write offset is simply the read offset + write offset, so if your drive has a read offset of 102 and a combined read/write offset of 0 was applied then yes, you "need" to correct it with 102 in CUETools.
Assuming it's a commercial CD, if you run a verify pass against the files with an offset of 0 you should see something like:
Offsetted by 102:
01 [884490c8] (200/1874) Accurately ripped
02 [578f97ba] (200/1876) Accurately ripped
03 [d8b66554] (200/1870) Accurately ripped
In the accuarterip results. If you then apply 102 into the Offset field and verify it again those matches should now appear directly under the 'AccurateRip ID:' heading (because you're now matching other rips with 0 offset).
[AccurateRip ID: 00132fd0-00b23daf-ab0a3a0c] found.
Track [ CRC | V2 ] Status
01 [884490c8|917351dc] (200+200/1874) Accurately ripped
02 [578f97ba|ac936d0a] (200+200/1876) Accurately ripped
03 [d8b66554|69b9a05f] (200+200/1870) Accurately ripped
That's assuming you're not doing it to create the "perfect" CD-R, otherwise you'd need to determine your drives write offset and modify it accordingly.
Obviously it doesn't really make any difference whether you correct it or not, but I would ;-)
Thank you for your reply. for the first disc in this set, I ran the verification with the offset set to 0 and unfortunately got the following
Offsetted by 102:
01 [5b534664] (0/5) No match (V2 was not tested)
02 [c942ffca] (0/5) No match (V2 was not tested)
03 [a0a623b6] (0/5) No match (V2 was not tested)
04 [3319bf4d] (0/5) No match (V2 was not tested)
05 [fe127506] (0/5) No match (V2 was not tested)
06 [da8be313] (0/5) No match (V2 was not tested)
07 [ae0be86c] (0/5) No match (V2 was not tested)
08 [ddc19d4a] (0/5) No match (V2 was not tested)
09 [b8475400] (0/5) No match (V2 was not tested)
10 [a6713553] (0/5) No match (V2 was not tested)
11 [29dac4c9] (0/5) No match (V2 was not tested)
12 [263b5352] (0/5) No match (V2 was not tested)
13 [7f4d948b] (0/5) No match (V2 was not tested)
14 [16940a76] (0/5) No match (V2 was not tested)
...which I think only speaks to the rarity of this set. When I run the verification with the offset as 102, I do get this
[AccurateRip ID: 00298bb7-018ece0f-c70dfe0e] found.
Track [ CRC | V2 ] Status
01 [5b534664|39addc7e] (0+2/5) Accurately ripped
02 [c942ffca|c54e7855] (0+2/5) Accurately ripped
03 [a0a623b6|8c794fa3] (0+2/5) Accurately ripped
04 [3319bf4d|fabd7af2] (0+2/5) Accurately ripped
05 [fe127506|bb4e12c8] (0+2/5) Accurately ripped
06 [da8be313|1dea202c] (0+2/5) Accurately ripped
07 [ae0be86c|e6466265] (0+2/5) Accurately ripped
08 [ddc19d4a|e618befb] (0+2/5) Accurately ripped
09 [b8475400|3736efb9] (0+2/5) Accurately ripped
10 [a6713553|34db05b5] (0+2/5) Accurately ripped
11 [29dac4c9|740b018f] (0+2/5) Accurately ripped
12 [263b5352|4ac52a8d] (0+2/5) Accurately ripped
13 [7f4d948b|a1d9ff7a] (0+2/5) Accurately ripped
14 [16940a76|407a3943] (0+2/5) Accurately ripped
I think the +2 is the ARv2 verification? If so I guess this means there may have been a couple of rips performed of this disc in the time after ARv2 became a thing.
The low number of hits post-correction doesn't inspire great confidence but since we do know model of drive used thanks to the EAC log, and know the proper offset of 102 for that drive wasn't applied as far as that log indicates, I will go ahead and correct all 16 CDs this way.
I need to convert them from single-track APEs to split FLACs anyway, so I'd agree its better to do so correctly than leave them with the wrong offset for no reason.