Taken from the license text file,
You may distribute your APPLICATION SOFTWARE in object code and/or source code form
only provided that (i) you advise your customers that for the burning process of
your APPLICATION SOFTWARE a license of Nero Burning ROM must be acquired and
available for each computer of your customer and you advise your customers that the
initialising of NeroAPI-Engine on the processor of the customer must have been
So to your question, if you distribute, they must acquire a Nero license.