I can confirm it's a really good front-end.
I looked this morning, just by curiosity, a video (
http://www.youtube.com/watch?feature=player_embedded&v=cbW2ypwFuJ8) about GameEx (another well-known front-end, it seems) and there are so much options that aren't game related (Video playback, DVD, YouTube and such) that it just look like a big mess.
Even some options that are game related seems pretty useless and are part of this big mess (like pictures of the cabinet, manual, etc... things no one need to play a game).
The only really interesting thing is that it can be fully controlled with a gamepad, but mGalaxy next version will be the same, so no more advantages
Maybe that's just a matter of taste, but I prefer use simple and easy things, which is what mGalaxy is.