Yes, but there practical reasons why it’s not quite that simple, and it’s nothing to do with the files. Practically, how do you organise it? Do you send the drummer a track, then they drum to it, then you add it back? How many tracks do you need from them? Kick, snare, hats, toms, overhead all separate, or a premix to stereo? Then when you add the bass, the kick is buried? an 8 track, working with drum tracks would be really hard work and not much fun! You mentioned a laptop. So you are going to take the tracks created in the Tascam, and stick them in the laptop. Maybe it would be better to just record the whole thing in the laptop if you need to start sending files to somebody else? Lots of people like simple hardware recorders for their old fashioned simplicity but the minute you start sharing files, they’re a real bottleneck. Sort of removes their point? With the files in the computer, the drummer can send you individual drums, and then you can add the rest. You can do what you want to do, but if you are new to home recording, you’ve sort of bought, in my humble view, the wrong thing if you want to collaborate. The money you spent on the Tascam would have paid for a nice interface and software.