Since abcde is a bash script rather than a dynamically-linked binary, there's no need to have hard dependencies on the usual ripping and encoding tools. If they are changed to optdepends, this will allow users to avoid installing multiples of these tools when they only wish to use one of each. (In particular, it avoids installing patent-encumbered MP3 tools onto an otherwise "clean" system.)

I suggest this configuration - note that it also adds new references for other commonly-used tools, as well as changing existing deps:

depends=('bash' 'cd-discid' 'wget')

optdepends=('eject: Eject support'
'cdparanoia: Paranoia ripping support'
'cdrkit: icedax ripping support'
'lame: MP3 encoding support'
'vorbis-tools: Ogg Vorbis encoding support'
'flac: FLAC encoding support'
'mp3gain: MP3 ReplayGain support'
'vorbisgain: Ogg Vorbis ReplayGain support'
'id3: ID3 v1/v2 tag support'
'id3v2: ID3 v2 tag support'
'normalize: Normalization support')