Be advised that Nero uses AAC audio for its Mpeg-4 encodes. Most users and clients still want/require mp3 audio to ensure greater compabtility.
Vic, are they wanting to use the mp4 container or the avi container? For mp4, I would suggest Nero and for avi container, Virtual Dub with either Xvid (preferred and free) or Divx.
Remember that the mp4 Sony provides is a H.264 AVC encode and believe it or not, some older systems dont have the resources to playback the file because of the decoding resources. Mpeg-4 SP/ASP is much easier on the CPU for playback.
Mpeg-4 SP (simple profile) ASP (Advanced Simple Profile) is used by Divx, XVID, and also Nero Digital. However, with Nero, it only encodes with AAC audio which cannot be played back by deafult unless users have the audio decoder installed.Thats why I recommended using VDub if mp3 is the audio being used. While you can use mp3 audio in an mp4 container its not heavily practiced especially since AAC audio provides better compression and file size without sacrificing quality.
"I can see the need for a really good MP4 whitepaper." - yes please Buster! And one even I can understand. And yes, I've successfully rendered MP4 with V6c.
Vic - it would, be real neat to know why your client wants it?