the only difference is the output sample rate. fwiw the adc-20 is a pretty bright sounding a/d so i'm not sure how well it would pair w/ the v2. i ran mp-2 > adc-20 for awhile and at the time i thought it was a decent combination since the mp2 added some nice warmth to the sound which made up for the adc-20. i thought it was ok at the time but after listening to some old tapes i find that i enjoy my mp2 > d100 tapes more than my mp2 > adc-20 tapes, just my .02