I'm very sorry to bother you, I wouldn't do that if unnecesary. I've read information about offsets through all the net, including EAC, AR and the respective forums. I understand everything perfectly, but there's something that still not clear...
You mention you've determined the exact absolute offset for your Plextor once. You've discovered the quantity of samples that your drive was deviating from a sample you've considered the very first of a CD's 1st track, right?
Disc factories make discs with different "offsets" all the time (for media it's called skew, subchannel to main channel skew). They sometimes put the 1st sample of a recording in a point slightly far (+- 75 sectors skew) from the exact start of the disc (00:00.00). Wouldn't be optimal to take a disc that has no sub to main skew ("zero offset") as reference (we would have to contact mastering engineer)? Are your calculations aware of that?
In other words: does a "corrected" drive point to the 00:00.00 implicit sample of every disc, or just to the sample that seems to be the 1st for most recordings?
I think this thread may help to make my question clear to you: http://club.cdfreaks.com/showthread.php?t=111913&page=1
(you don't need to read it if you clearly saw my point).
BTW, was your offset correction a reference for PlexTools offset correction?
Thanks in advance.