I agree CDRW5000 is good.
But, sounds to me like you're wondering about multitrack recorders.
I have 2 ADAT LX20s and they do either 16 or 20 bit and either 44.1 or 48khz. I think is more than adequate for a quality digital recording. 96khz may be great, but it's far above what I think is necessary for a pro recording. More is always better, of course ... but I probably couldn't tell the difference and really wouldn't care to worry about it either.
On the other hand, there are some sound cards out now that accept lightpipe I/O. Recording with a DAW shouldn't make you experience any delay in overdubbing, either.
While I don't plan on using my PC for multitracking, I will eventually use it when mixing down and burning CDs. I'm looking at the following sound cards ... but leaning toward the LynxOne even though it doesn't support lightpipe ... the AES/EBU on the Lynx is what I think I need most with my set up.
http://www.frontierdesign.com/pr_WCPCI.htm
http://www.lynxstudio.com/
As I said, I'm not looking to multitrack on PC, so if you're planning to do that .. these may not be good suggestions for you. There's TONS more soundcards that are worthy of serious recording. Maybe check out that forum here on homerec.com ... there's lots of people in there who know way more than me.
As far as sync, smpte, wordclock, MMC and all that ... I'm also stumbling in that area. I do know that ADATs will sync to eachother with one simple cable, but to get smpte or wordclock sync you need to get a BRC or other device.
Good Luck!