If you copy the files, all should be fine and dandy. If you encode files then tags are lost. A solution could be to copy them but then they would be slightly inaccurate for lossy encodes. Plus, few portables support replay gain from tags so it would be good to have an option to apply the gain before encoding. I do it all manually with oggenc2 at present, or with mp3gain for the MP3 files I've got.
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