96khz dose sound a little beter, I usually record at 48khz because I've had problems with clicks and pops @ 96khz. I find there is a noticeable diffrence between 48 and 44.1.
Anyway why I'm asking this question is that I was looking at the MDR and I noticed that it was based on PC hardware. I was thinking mabe I could save $1000 or so and build my own running linux. There is some software out their for linux right now that can mulitrack in sync with the delta soundcards. It seems that its limited to 16 bit right now but I don't think rewriting the drivers for 24 bit support would be all that hard, I have some experience with kernel module writing. Also I think I would use real time linux for this to make the sync more reliable.
What I was thinking is a duron CPU with a motherboard with onboard RAID and eithernet. 512megs of ram and Two 20gig 7200rpm HD's or so. Throw that in a Rackmount case and add 3 delta 1010's and you basicly have a MDR. I could build a custom control suface with 24 led meters and all for around $200. Or I could just use my laptop as the remote.
So basicly roll your own Harddrive recorder. Anyway I'm off to build a computer to install linux on, the only linux machine I have right now is a 133.