One feature that's great is the ability to record a second track at a lower input to avoid suddenly loud noises causing distortion

The result, amazingly, the DR-40 has produces a very good quality/ fidelity of sounds after the recording process, which I noticed somehow the internal circuitry had removed the hiss noises/ unwanted distortion automatically while the same event it did not affecting the original audio tracks clarity

someone shouts or something happens louder than you anticipate, normally the nasty clipping and distortion would have rendered such audio unusable, but the wonderful little dual mode backup track is right there, however many decibels you want underneath, waiting to save the day

I want to like it, from reviews I

This doesn't sound like much; after all, I think that correlates to moving back about 1 meter during recording (presuming sound moves at 343m/s, the delay of .003 sec corresponds to ~1 meter)

I want to like it, from reviews I