Plextor's a great product - noone can argue with that. But at this point in time - I'd have to say that Plextor is behind in the game because of their pricing. Like many big companies, I do believe they are now pricing based on their name. In the past it may have been worth it - I mean back then I'm sure parts and labor were expensive, but now when everyone and their dog has a PC, I'm sure they make their product at the exact cost, if not cheaper than their competitors, but they still manage to price it alot higher.
I went for Lite On. And I went for them because of performance, not price.
And just to note: I know someone with a Lite On 32x CDR and it burns PERFECT audio cds, both from CDs and from Mp3s. So VariRec that
I personally went for the 48x CDR. And Lite On also has a bunch of features that the Plextor doesn't have - like Smart X which automatically reduces the speed for cheaper (non branded, "I have no clue what they burn at media") so you'll never get a coaster. You can evel Alt Control Del to the close program screen and your burn will be fine.
But I'm not saying it's a better drive - it may be, who knows? I am saying I know it's on par with the plextor. If they were the same price, I'd still go for the LO. If you have the money to waste, go ahead and get the Plexy. If you'd rather spend it on a better CD drive, another CDRW for the shazzam of it, a dvd drive or heck, a host of other things you could buy with the price difference, then go with the lite on.
Good Luck on your Purchase.