Best for what ? Nero has about 8 different products to chose from, not to mention the hundreds of other venders. The suites from Nero , Roxio, and others get mixed reviews. It seems when the software tries to do everything including the kitchen sink they tend to have compatibility issues. Nero still offers trial versions of their products for free. So, that makes it easy, try it.. if you like it, buy it.
I personally quite buying Nero awhile back since I only need a basic burning app like CDBurnerXP (W7 x64). But, I have friends who love the Nero suites for their home movies and they always upgrade to the latest version for Vista / Windows 7.