Very informative and interesting discussion. I can only speak based on my own workflow and what I have seen from others. Dana, in regards to the comment that "99.9% of podcasters agreeing that recording on an external recorder is a better option than a computer, I have to respectfully disagree. I do not record on an external recorder and never even considered doing so. We do however have redundant recordings on two different computers. The majority of people who are recording a podcast can do so by using their laptop/computer and not have any issues.

If you are looking to use an external recorder for a backup solution the Tascam DR-40 is a good option.

Both options are fine it just depends on what you think its a easier workflow.