sectors are indexed by M:S:F (minutes, seconds, frames) because of origin from Audio CD.
seconds: 0..59 (60)
frames: 0..74 (75)
so 2 seconds are 75 * 2 = 150 sectors; 1 second & 74 frames = 75 + 74 = 149.
EAC won't detect gap when ther's only one audio track on CD, it's a known bug.
when gap is attached to the end of datatrack it's not unusual to get different crcs because of different offsets of each drive.
if you removed 352800 sectors from the end of data track manually, you need to add the same amount to the start of audio track.
about gap size, you could check it with hex editor, generally it will be either all 0x00 sectors or scrambled 0x00 sectors (looking like junk) - remove all that until last valid data sector.
commonly on PSX all gaps are 2 seconds large, there are some rare exceptions tho.