Thinking a bit harder, what produces a click seems to be having the audio sourced from more than one file, rather than a pregap as such. (But I use pregap only with multiple files.) There is a click where one file ends and another where the next file begins. I've examined typical files and they are perfectly normal. The obvious thing to me was a DC offset but this isn't the case (so far as I can see in Audacity.) Also all my audio files start with a fade in from silence and end with a fade out to silence.
I've recorded sample clicks as replayed and they are extremely short, about 10 - 20 samples at 44100.
There is no click at the start of the CD, only at the end of the first file and the beginning of the second.
Here is a typical excerpt from a cue file.
...
TRACK 04 AUDIO TITLE "File A 4" INDEX 01 22:28:36 FILE "File2.wav" BINARY TRACK 05 AUDIO PREGAP 00:09:00 TITLE "File B 1" INDEX 01 00:00:00
...
The TITLE line isn't necessary but is put in by the Label2Cue program so I left it. It doesn't seem to make any difference whether I add the Pregap before or after the TITLE.
I can get round this problem by joining the files and adding digital silence as required but surely this shouldn't be necessary.