My 'new' Revox Reel-To-Reel recorder pointed me to one issue:
How to create an audio source for a 1100m/90min reel recording?

Overburning a CD is not the right way, also using a PC/Phone/Mobile Player isn't.

Some research pointed me to 'DVD audio Tools'
which provides a command line 'dvda-author' that allows an easy generation of DVD-Audio.

First step is to create an 'AUDIO_TS' directory,
here contaning all PCM audio files located in the current dir:

dvda-author -o DVD -g *.wav -X.

Then a ISO image is created by

mkisofs -o image.iso -udf DVD

which then can be burned onto a DVD disc.