U3 recording quality info sought

[livegig]

These questions all directed at RECORDING not Playback (the manual is not clear and I need the info to make a purchase decision on whether to buy the unit or not.)

Help me what are all the recording options for these on the U3
LineIn BPS
and
Voice BPS

ALSO similar question - recording options for Sampling rate
LineIn Sampling Rate
and
Voice Sampling Rate

Also similar question - recording format options (WMA, WAV, etc ...)
LineIn formats you can record into
and
Voice formats you can record into


I am shopping to buy the best recording quality model that allows user control over the recording levels has a built in mic and also has line in recording capability. COWON U3 might be it the best, but hard to find from the published specs.

Also is there a better choice with higher quality record options by Cowon or anyone with :
Line In record plus Voice record plus user input volume control for each?

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