Unable to mount or open disk images generated with Nero (.nrg file)

It appears that VirtualBox & OS X are unable to open .nrg files, despite them essentially being a ISO 9660 format file.

VirtualBox reports:
Result Code:
VBOX_E_IPRT_ERROR (0x80BB0005)
Component:
MediumWrap
Interface:
IMedium {4afe423b-43e0-e9d0-82e8-ceb307940dda}
Callee:
IVirtualBox {0169423f-46b4-cde9-91af-1e9d5b6cd945}
Callee RC:
VBOX_E_OBJECT_NOT_FOUND (0x80BB0001)

Finder reports:
image not recognised

This turns out to be due to a footer added by Nero which may make the file size something which in not a the sum of a multiple of 2K.

Editing the file in a hex editor and removing the footer (of 72 bytes) should result in the file being usable

28633000 45 54 4e 32 00 00 00 20 00 00 00 00 00 00 00 00 |ETN2... ........|
28633010 00 00 00 00 28 63 30 00 00 00 00 00 00 00 00 00 |....(c0.........|
28633020 00 00 00 00 00 00 00 00 4d 54 59 50 00 00 00 04 |........MTYP....|
28633030 00 00 00 01 45 4e 44 21 00 00 00 00 4e 45 52 35 |....END!....NER5|
28633040 00 00 00 00 28 63 30 00 |....(c0.|
28633048