Some files are ripped from CD. Others are flac or mp3 downloads. This week I have new files - 163 files over 12 folders, and all flac. I loaded them into mp3tag and all but one had embedded cover art.
I then loaded them into foobar2000 and converted them into mp3 320 quality. Foobar's mp3 tag settings are here:

During that process all the text tags came across but none of the cover art.
Occasionally I get flac fils with no tags, and therefore Foobar's 'untagged files' options would apply. How would mp3tag handle some files that contain both ID3v2 and ID3V1 tags?
When I loaded the mp3 versions into mp3tag it correctly reported no cover art.
Therefore I will have to wait for new mp3 files which include cover art. These are becoming less common nowadays.