Yes, Sony !
But, we can wonder concerning all the trade names suggested in this thread :
Is there really a difference concerning the quality resampling for converting any files to Red Book or another format between Sony, Nero, Sonar X2 itself, others ... ?
For instance, even if I always used Nero and I'm happy with it, and although some people who have technical knowledge told me, in diverse forum, it wasn't possible : I can often hear a difference between the sound I record directly from Sonar to my old cd burner Philips cdr775; the cd I get from the Philips, for commodity reason, I duplicate it with Nero (just burning process in the same format, without edition or conversion) and the new cd coming from Nero has lost some depht in the sound ;maybe it's more audible with certain mixes than others, but I could notice it !