http://www.escape.de/users/colossus/faq.html#undopreemph
CDDA2WAV (part of the CDRECORD tools) has the capability to undo pre-emphasis - the -T option
http://www.fokus.gmd.de/research/cc/glone/employees/joerg.schilling/private/man/cdda2wav-2.0.html
Unix tools, CYGWIN port for Win32
Found one reference, not a full technical detail though:
With control bit number four, "pre-emphasis (on/off) is indicated. The player reads this bit and automatically switches to the appropriate de- emphasis circuit." . The standard de-emphasis for a CD (when used) has a flat response (0 dB) from 20 Hz up to about 3 kHz and then rolls off to about -10 dB at 20 kHz. "By attenuating high frequencies without affecting overall signal frequency response, the signal-to-noise ration of the signal may be improved." [8]
The definitive answer:
http://www.picosound.de/E_soft.htm#emphasis
Looks like GOLDWAVE has a 100% solution.
If I read it right, it's a rolloff of 6db/octave, 3dB at 3183Hz (the 50uS time constant), countered by a 6dB/octave boost from 10610Hz.
I thought it might be possible in the NYQUIST plugin language of Audacity, but while the lowpass is easy, there is no simple high boost.
Another NYQUIST option that may work, is the shelving....
(eq-highshelf signal hz gain [slope])
A fixed-parameter, second-order treble shelving equalization (EQ) filter based on snd-biquad. The hz parameter (a FLONUM)is the halfway point in the transition, and gain (a FLONUM) is the treble boost (or cut) in dB. The optional slope (a FLONUM) is 1.0 by default, and response becomes peaky at values greater than 1.0.
- From the illustrated curve, particularly the asymptotic, it looks like...
Treble gain (cut) is -10dB
Midpoint is about 5.6KHz
Slope is 1.0 (non-peaky)