At least for me it doesn't. Maybe I'm missing something in the settings?
I just tried it again. A single file, 2147483648 bytes big. ISO 9660 + Joliet. While Nero correctly says that it is too big, I am able to burn it in Build Mode with ImgBurn. (Direct burn, not writing an image)
Here's the log:
I 14:56:16 ImgBurn Version 2.3.2.0 started!
I 14:56:16 Microsoft Windows Server 2003, Enterprise Edition (5.2, Build 3790 : Service Pack 2)
I 14:56:16 Total Physical Memory: 2.096.632 KB - Available: 1.602.724 KB
I 14:56:16 Initialising SPTI...
I 14:56:16 Searching for SCSI / ATAPI devices...
I 14:56:16 Found 1 CD-RW, 3 DVD-ROMs and 1 DVD±RW!
I 14:56:54 Operation Started!
I 14:56:54 Building Image Tree...
I 14:56:54 Checking Directory Depth...
I 14:56:54 Calculating Totals...
I 14:56:54 Preparing Image...
I 14:56:54 Checking Path Length...
I 14:56:54 Image Size: 2.147.549.184 bytes
I 14:56:54 Image Sectors: 1.048.608
I 14:56:54 Operation Successfully Completed! - Duration: 00:00:00
I 14:59:09 Operation Started!
I 14:59:09 Building Image Tree...
I 14:59:15 Checking Directory Depth...
I 14:59:15 Calculating Totals...
I 14:59:15 Preparing Image...
I 14:59:15 Checking Path Length...
I 14:59:15 Image Size: 2.147.549.184 bytes
I 14:59:15 Image Sectors: 1.048.608
I 14:59:17 Operation Successfully Completed! - Duration: 00:00:08
I 14:59:17 Operation Started!
I 14:59:17 Source File: -==/\/[BUILD IMAGE]\/\==-
I 14:59:17 Source File Sectors: 1.048.608 (MODE1/2048)
I 14:59:17 Source File Size: 2.147.549.184 bytes
I 14:59:17 Source File Volume Identifier: TEST
I 14:59:17 Source File Application Identifier: ImgBurn v2.3.2.0 - The Ultimate Image Burner!
I 14:59:17 Source File File System(s): ISO9660; Joliet
I 14:59:17 Destination Device: [1:1:0] BENQ DVD DD DW1640 BSRB (G:) (ATA)
I 14:59:17 Destination Media Type: DVD+RW (Disc ID: MKM-A02-00) (Speeds: 2,4x; 4x)
I 14:59:17 Destination Media Sectors: 2.295.104
I 14:59:17 Write Mode: DVD
I 14:59:17 Write Type: DAO
I 14:59:17 Write Speed: MAX
I 14:59:17 Link Size: Auto
I 14:59:17 Test Mode: No
I 14:59:17 BURN-Proof: Enabled
I 14:59:18 Filling Buffer... (128 MB)
I 14:59:21 Writing LeadIn...
I 14:59:22 Writing Image... (LBA: 0 - 1048607)
I 15:05:57 Synchronising Cache...
I 15:05:58 Closing Session...
I 15:05:59 Image MD5: a2579ddd605d1c9b6093b9dced35117f
I 15:05:59 Operation Successfully Completed! - Duration: 00:06:41
I 15:05:59 Average Write Rate: 5.322 KB/s (3.8x) - Maximum Write Rate: 5.638 KB/s (4.1x)