[AAR.oner]

i'm with Karst, unless its borderline unlistenable i'd avoid a lot of the typical processing folks do...Audacity is fine for splitting tracks but thats about the extent

Track Splitting in Audacity
1. Open your wave file, Edit->Move Cursor...->Track Start and hit command-B.
2. Locate all your track splits and mark each one by hitting command-B.
3. Go to File->Export Multiple, select WAV as the export format, Split files based on:Labels, Name files:Numbering consecutively, hit Export.

for correcting tape speed fluctuations, my preference is Ableton Live's "time warp" function...imo its leaps & bounds above any other program for the task...but understand it is an extremely tedious & time consuming process, so be prepared for countless hours of work if you decide its necessary

i personally use Live w/ iZotope & Wave Arts plugins for mixing/mastering, but there's plenty of DAWs & mastering plugins out there like the ones he suggested above that'll give quality results as well


when in doubt, leave it "as is"...good luck