FWIW, I used a 4GB Transcend TS4GSDC Card.
Based on my experience, it's the card.
I bought the same one, have the latest firmware in my R-09, format the card in the R-09 just fine, and the card doesn't work. By that, I mean it appears to record and everything looks normal, but the files won't play back, and I have trouble mounting the card on my computer either from the R-09 or a SD card reader.
Those problems exist only using this card with the R-09. The card works perfectly now that I formatted it in my computer, and I use it in an SD card reader to move files between computers, and it mounts fine.
It works perfectly, just not in the R-09.
All my other SD cards of 2GB and lower work perfectly all the time, so I know there's no problem with the R-09.