Thanks guys!
MC is consistent. It won't import, won't play them, and won't convert them. So despite the large number that fits into this category, MC is very consistent. What I am going to try next a different converter to see that that will convert to flac. Could be they are just bad files. I believe they came about when I bit the bullet and did a mass convert of all my WAV files (was my format of choice) to flac. These were left behind and the only remaining WAV files I have.
As for CUE file deletions, the CUE was in the same directory as the music files and the music has each track as an individual file. There would be lots of reasons for this, but I keep finding tracks missing from albums and was wondering if deleting the CUE could cause it. Not. Likely me deleting certain of these Wave files that won't play, least that's were I'm leaning.
I'll move on and see if I can resolve more pressing issues like.... world peace
Larry