What he's saying is that inside your recorder the signal path may actually be in though the analog input - converted to digital - then converted back to analog, and out through the line-out. Extra conversions induce extra noise, plus extra buffers add extra noise. I don't know what the signal path looks like inside a D3 but in any event, there is probably a better way to get 2 copies.
For example you can get a pair of splitter cables and run the soundboard source directly to the 2 recorders. They have high enough input impedance that it should be ok.