I can't answer on filesystem, I just use the default Nero gives me.
However, I see no point in using dual-layer discs. They cost ten times as much and give you twice as much space. They should currently generally be used for backing up DVD-9 without having to recompress.
I think
PAR2 is a sensible move. I create a PAR2 set for each lossless image file, but I think a more sensible approach is to create PAR2 from the disc image. There are some links in the wiki article, including one to dvdisaster, which looks interesting to me. You may do better sticking with the well known PAR2 though (or ignoring this paragraph if you so wish).