For VCD to DVDR, you dont need to re-encode at all. Just demux the MPG file (with TMPGEnc, MPEG2VCR, M2-Edit, etc, etc). The audio file *.mpa needs to be converted from 44.1 khz to 48 khz and also to AC3 for beter compatability. Use BeSweet to do all this. Then jut author in Maestro, TMPGEnc DVD Author or DVDLab (I'm sure others can be used as well). Then burn.