i've read that the author wasn't overly excited about adding the "do not finalize" option to ImgBurn. there may now be a good reason - applying LabelTag (with SmartPack, for example) after burning the data would require the disc to be "open", i.e. not finalized.
really like the simplicity and user-friendliness of ImgBurn. but in order to LabelTag discs with my newly purchased iHAS524, discs have to be left open after burning in the data, and ImgBurn won't leave the discs open for further writing.