So far Mp3tag cannot do anything like it as MP3tag does not know anything about albums.
It does not know what the previous file had as data and what the next will have.
What you can do, though:
Copy the original data from TRACK to a user-defined field, e.g. MYTRACK
Run the track numbering assistant to set an ascending order of numbers into TRACK.
Now use a filter like
"$if($eql(%track%,%mytrack%),1,0)" IS 1
and you will find all the files where due to a gap the 2 numbers don't match any more.
Although, admittedly, this method has its limitations if the last file is missing.