My answer tothe OP has already been given.
If he wants to preserve the structure of the original CD, he must use a single file approach with a cue file if the album is gapless. Depending on the reader and writer, he can enrich this cue file with ISRC and other useful codes (including CD TEXT, so often missing from the originals).
If he wants to play them, he could rip each track individually, with or without a cue file, as most burning software allow one to construct a CD from single audio files (CUE on the fly
). There are no restrictions for playback on the PC, standalones might require special codecs (like MP3 and the like).
If he wants to follow my advice, fine. If he decides to follow others, again fine. I am not founding a church and my word is not God's one. I also do not intend to teach other people on my own time.