This unit is perfect for our application. We use it to record our church service to a USB drive in CD quality. The thumb drive (could be a CF or SD/SDHC card) is removed and taken home for quick and easy transfer to a computer for editing into separate tracks and then burned to CD's. The CD's are given to shut-ins so they can hear the church service.
It gives us a perfect copy of the church mixer output with 44,100 or 48,000 bps resolution and compared to our old DAT recorder, the transfer to computer is very rapid compared to real time from the DAT, the quality is the same, and others in the congregation can prepare the CD's in their home without needing the specialized (and rare) DAT deck in their home. Operation is simple and we are no longer limited to the length of the DAT tape.