metaflac --export-cuesheet-to generates a cuesheet with erroneous FILE type:
FILE "name.flac" FLAC
FILE "name.flac" WAVE
Some programs (e.g., foobar2000 and Nero Burning ROM) strictly parse CUE files, and the only allowed types (as in the original Goldenhawk's documentation) are WAVE, AIFF and MP3. WAVE filetype is okay for flac-aware programs.