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A friend of mine has one. They work well enough for what they are. You will want to get a larger memory chip for it. The one that comes with it is only 1 Gig SD card I believe. You can buy 4 and 6 Gig chips for only a few bucks.
Once you record some tracks you may want to transfer them to a computer for editing. You can download a DAW program like reaper for mixing. You can do some mixing within the tascam, but the on board mixing effects are pretty much bare bones basic.
I don't know if the units worth a hundred. You can pick them up used for half that price. The portability is good for a solo artist or an acoustic player for writing music. Its just not a production unit. You only have 4 tracks and possibly some bouncing capability. Other than that you're pretty much limited to 4 tracks. Most go for a budget computer interface because of the unlimited multitracking capabilities and because they wind up doing all the mixing on the computer anyway. The hassle of transferring files from a stand alone gets old pretty quick. Otherwise, it's OK if you it use it to record a band rehearsal. You just need a good set of condenser mics for it. (which probably cost more than the unit does)