I have the Tascam DR-40 and it works great as a portable field recorder.
I wouldn't recommend the Tascams for any MTR-type recording or voice-overs unless they updated their firmware to allow for recording from non-zero locations (e.g., for punch-ins or to add parts to anywhere but the beginning of a song). I'm kinda pissed they didn't do that with the DR-40, but I've since accepted its limitations and use it for what it is.
But for capturing 2-4 tracks all the way through it's great. You can do a 4 mic setup or just take a mixer feed, either of which can add A LOT of options for mixdown later.
Just took a look at the DR-40X manual, they do allow punch-ins, they call it "overwrite" recording for some reason. Glad they finally added that feature, that makes it useful for voiceovers as well.
I would strongly recommend something like this vs the DR-05. Its not appreciably larger, gives you two different microphone arrays (X-Y and A-B), M/S decoding and the option to record a stereo feed.
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