I tried an earlier version of Nero and found it to be the worst piece of burning software I have ever tried - even the originally installed Roxio on my PC was better !!
ImgBurn is simple to use, easy to get to grips with and the support is second to none...... Look at the updates that LUK! has put into his program at the suggestion of users - does Nero do that ?
When you consider that ImgBurn is donationware I don't see the need for any further comparisons.....