Short answer is yes, you can record on tablets. Long answer needs to know what software you can live with.

I've recorded audio on a 10 year old iPod Touch with Twisted Wave and an adapter that lets me use powered and non-powered XLR mics.

I've recorded on an Amazon Fire with a USB adapter and USB mic.

Currently I am using a Surface 3 (used, $150) and Adobe Audition (Version 3.0 for my needs) and a USB mic. Audition is my editor of choice for broadcast radio, etc. I seldom need more than three tracks and I do use a regular mouse, not a pen. Highly portable, silent operation and I can quickly add a bit of audio directly in with the mic.

I would suggest the Surface over the iPad because you can insert a MicroSD card and it has a USB port. I have a terrabyte MicroSD in mine to hold old audio files and shows so I can keep the main storage pretty empty. I also havew a bunch of freeware apps on the MicroSD (Libre Office, VLC, Irfanview, Cleaner, Filezilla, etc.) that are all "portabled" by portablepps.com

However, how well it will work with a musician's DAW is something else. Someday I'll get a Surface Pro!