This is an interesting angle on a hotly debated issue. What do you do to retain physical ownership...something printed on the DVD or within a contract?

To further add to the mystery that is taxation:
In MY jurisdiction, if my business is based on delivering DIRECTLY to a client work commissioned by them as a duplication (as opposed to producing a program and then selling the program), I'm required to collect one tax (Federal Goods and Services at 5%). If I sell a produced program to end users, I'm required to collect a second tax (Provincial Sales Tax at 7%) on ALL my services, not just retail sales.

Needless to say, I'm VERY careful to NEVER do any retail work.

Again, your mileage may vary GREATLY.

Making discs as a hobby only applies as long as no third party is involved. Good enough for hobby use doesn't apply once money is changing hands. If you're preparing a product for a client and charging them for it, it doesn't matter if it's a one shot deal or your full-time job, the same standards of quality need to be maintained.