Even though it's unlikely to solve the issue, since it's free and only takes a few minutes at most, try deleting the upper and lower filters.
http://support.microsoft.com/kb/314060If that doesn't work, I would suggest getting a Linux LiveCD distribution such as Knoppix or Ubuntu and trying to burn a disc with that. If it's still a no go, you will probably need to RMA the system to get the drive replaced. If it does work however, then you have something wrong with Windows that you need to sort out.