I'm in the process of slimming down my recording gear and missed my window of opportunity to pick up a Sony PCM-M10. So, I got a Roland R-05 instead.
The R-05 provides control of recording levels using an arbitrary 80 point scale. I wanted to wrap my head around how the 80 point scale mapped to my recorded dBFS levels. I used a simple 1 kHz sine wave, line in, set levels so 80 points on the scale resulted in -0.1 dBFS on the recording, knocked the rec level down to 0, and tested every 10 point step on the scale to wee how it compared to dBFS. The table summarizes my findings:
Rec Level | dBFS | Delta v. Previous | Cumulative Gain
======================================================
0 | -138.0 | n/a | n/a
1* | - 31.3 | 106.7 | 0.0
10 | - 26.9 | 4.4 | 4.4
20 | - 22.2 | 4.7 | 9.1
30 | - 17.5 | 4.7 | 13.8
40 | - 13.0 | 4.5 | 18.3
50 | - 9.0 | 4.0 | 22.6
60 | - 5.4 | 3.6 | 25.9
70 | - 2.6 | 2.8 | 28.7
80 | - 0.1 | 2.5 | 31.2
* Turns out Rec Level of 0 = no signal, so I had to start with Rec Level = 1 in my testing.
Thought others might be interested, so...FWIW.
Edited to add Cumulative Gain to table.