I have a very similar problem -- but my error occurs during writing the Lead-In. Also with a Samsung drive (SH-203B). Same error on both cheap Ridata media and HP media. The HP media has been known to work for 100s of discs so far on this OS/drive. I installed Ubuntu Linux as a dual boot and immediately afterwards the drive fails to burn in Windows (must be unrelated, but felt I should mention in case anyone knows otherwise). I tried updating firmware from SB00 to SB04 for the drive. Same error.
I 21:45:03 ImgBurn Version 2.4.2.0 started!
I 21:45:03 Microsoft Windows XP Professional (5.1, Build 2600 : Service Pack 3)
I 21:45:03 Total Physical Memory: 3,668,460 KB - Available: 2,961,052 KB
I 21:45:03 Initialising SPTI...
I 21:45:03 Searching for SCSI / ATAPI devices...
I 21:45:03 Found 1 DVD