With this tool you can build a CD/XA Bridge image using any file you want (not just MPEGs).
What's the drawback, then? There is an issue on how Windows handles these discs.
It reads the files burned this way as RAW data, and it also appends a RIFF/CDXA header at the beginning of the file. So you can't burn anything you want ant then just see it like any other file: you must deal with this RIFF/CDXA stuff.
What's the point? Well, using Mode2/Form2 you have bigger user data sector sizes so you can fit more data in a single CD-R (up to 800 MB of data in a 80 min. disc).