It depends on what you need to burn and users preferences.
ISO Images- ImgBurn is the best.
Music- There are so many options to choose that will do the same job. But Windows Media Player does a good job.
Pictures And Data- Also has many good options but Windows default burner works good.
Burning software used to be very popular but now most users just use a portable USB device since it is cheaper and more convenient to copy, transfer and reformat data.
Some good free options are:
Ashampoo Burning Studio Free
BurnAware Free
StarBurn
CDBurnerXP
ISO Workshop
ImgBurn
InfraRecorder
CDrtfe
Try them out for yourself and decide which one is best for you. No need to buy a burning software, the freeware are just as good or even better.
Thanks.