From the Roland Website, taken from the specs of R-05 anf R09HR:
R 09HR Nominal Input Level
Variable
Mic input: -33 dBu (Default input level)
Line input: 2 dBu (Default input level)
R-05
Mic input: -33 dBu (MIC GAIN is H, Default input level)
Mic input: -15 dBu (MIC GAIN is L, Default input level)
Line input: -7 dBu (Default input level)
Being the mic input equal, it seems that the R-09hr can accept a hotter signal...
as for the impedance:
R09HR
Mic input: 30 k ohms
Line input: 15 k ohms
R-05
Mic input (MIC GAIN is H): 7k ohms
Mic input (MIC GAIN is L): 5k ohms
Line input: 8 k ohms
This I don't konw which difference it may bring.
c