Comment on Magic Cutter

V1.0 neither writes proper file names nor proper ID3 tags. Dumb sequential numbering (ORGFILENAME-??) is used for both. Artist tags from cuesheets are not recognized, either. Oh my! At least the UI is quite pretty (it even allows to manually move markers) but that's about everything you get for 9,99$ / 7,99€ at the MAS.

Even it got the task done right, I wouldn't spend more than 4,99$ for this purpose.

Keep your money and go with CueCut! It's probably out of development but still works like a charm (10.6.6). Tags and names files flawlessly - plus it's free!