Did Tascam just drop a bomb on the Zoom H4n? The more affordable Tascam DR-40 is a great little recorder, but fell short when people realized you didn't have the same independent audio track levels like a Zoom H4n. The new firmware released today (found here), now adds that functionality to the Tascam DR-40. It still may not be as full featured as the Zoom H4n, but it has enough features for the average shooter, and this little recorder is $100 dollars cheaper than the Zoom H4n.
Tascam DR-40 4 Track Digital Portable Audio Recorder