I emphasize the ability to set up tracks easily because, no matter what software you use, you should always set up tracks on audio CDs. It makes it much easier to find material or just to go to parts of the CD. Even if you just set up a track every 4-5 minutes on the CD, you would have a decent idea of where you left off in listening to a CD (especially useful with an audio book) and would be able to return to that place. Of course, if you want to take the time you can mark the starts of chapters or subjects in each audio book (like the beginning of songs on a music CD).
You might think you could just start the CD and fast forward to the appropriate spot on the CD, but many portable players and car players don't include a fast forward/fast backward play capability, so there's no way to go anywhere on the CD except the start.