Just some additional information, I tried a variety of different burning software and none worked, so it isn't specific to ImgBurn.
And yes exactly I used the ISO instead of the CUE, because the cd burners don't like the CUE file you generated. It may have something to do with you specifying it to use the ISO file inside the CUE file instead of a pure BIN file with MODE1/2352 like most sega saturn games do. (you are using FILE "VIGILANT PARADISE.ISO" BINARY MODE1/2048)
To be honest it makes much more sense to me that you would release it as a regular cue + bin, as it would be compatible with cd burners / saturn cd player and therefore compatible with most ODEs/Emulators as result.
This mix of ISO + CUE + BIN it's just confusing and not that compatible / standard at all.