I was at my local Best Buy tonight - I opened one of the Norcent 52x32x52 boxes that had "Smart Burn" in the back of the store (where no store clerks were around) just to see what it was, and it looked just like a Lite-On LTR-52327S right down to the faceplate!
The ones that mention "Seamless Link" are proably Acer/Benq and should be avoided.
Bought it immediatly, but havent installed it in my main rig to see how well it worked. The only bummer is you have to fill out two separate rebates, and it comes with Nero Express (is this a basic less featured version of nero? rats!!)
$62.99 (full price) - 30.00 (rebate 1) - 13.00 (rebate 2) = $19.99