I wasn't stipulating that MP3 splitters don't exist. It's just that WAV splitters have been around much longer and there are many more of them, which means you're likely to be able to find a program which matches your working style best (which in my case would be a standard open-source console program that takes a big WAV on standard input and produces a tar of small WAVs on standard output). If you restrict yourself to MP3 splitters, you're more likely to have to settle for a choice between only four or five programs. Besides, an MP3 splitter wouldn't fill in the tags, either, so you'd still have to do that by hand.