It's not rearranging that's required. IMGBurn just like, tards out on whitespace now where it didn't used to.
I changed the whitespacing and now IMGburn will burn the cue. The dropbox link has a new sheet.
It works here. I tested it.
It also works if you mount it in Daemon Tools and just play the whole thing from disc, or launch it in Mednafen with mednafen -loadcd pce insantaty.cue