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View Full Discussion Here is an excellent long-term review of this recorder:
What is astonishing is that the in-built mics record sounds up to 96kHz (!), so the frequency response figures in the specs giving a top frequency of 20kHz are incorrect. Although we can't hear those frequencies, there is good evidence that we can recognize the increased rise times of recorded sounds that those frequencies allow, so this would seem to support why this recorder sounds so good.