Since I decided to ditch perfect rip and use isobust+eac method I came accross this problem.

I want to dump a game with 2secs pregap. In the guide it states that I should view the sectors of track02 and go back 150. I did this, I counted the rows of data (19) multiply by 8 (152 bytes) and divide by 4 (+38 samples). This value should be used for EAC correct?

Problem: when I use px_d8 I get the following info +304 bytes / +76 samples

So should I use +38 or +76 in EAC?

it's +76 in both cases:
sample is made of 4 bytes (16 bits for each audio channel), meaning 4 samples per row
19 full rows = 19 * 4 = 76 samples

but generally, though it's very rare for results to differ,
IsoBuster method would be least reliable