If you use the VF-80 without a CD burner and want to transfer to a PC, using the line outs means you would be transferring the signal in analog, resulting in a loss of sound quality. The other route would be to transfer data via the S/PDIF out. But then you would need to have an interface so the computer would accept the S/PDIF connection.
Seems to me it would be cheaper to cough up the extra $$ to buy one with the internal burner.
Unless of course you want to do all the mixing on computer. Then my advice would be to either purchase the MR-8 using it to record the tracks and then transfer the recorded tracks to PC using the USB connection for mixing/mastering. Or. purchase the DigiTech
Vx400 and record directly to PC using its USB interface. The DigiTech is, IMHO, probably the best interface around for recording directly to PC. It has phantom power, mic-preamp, multiFX, drum machine, USB interface and comes with a CakeWalk software. I'm using one for my mic pre-amp on
my VF-80 and it gives me the FX access at recording the VF-80 lacks. Plus, I can use it in live settings for adding FX to vocals.