Personally I'd favor the LG because I've found it to be noticeably quieter then the LiteOn 32X burner. LiteOn's got a pretty solid reputation on the forums though, and deservedly so. The drivers are quite nice overall, and audio extraction speeds are excellent if your concerned about that.
Still, overall I'd give the nod to the LG drive mostly due to it's being a relatively quieter drive and I've found LG RMA practices to be extremely good and heir drives are generally quite reliable.
Neither is a bad choice though IMHO, and it'll likely come down to personal preference between the two.