I'm not sure if
everyone here understands or not, but I think the main point is that the iRiver H300 series has never been able to record in WAV format! (up until last month's Rockbox release). H100's have always had WAV Rec support so that's nothing special... But for the H300 this is a huge step up making it one of the best overall choices for live taping!
Apart from the lack of digital input I believe the H300's are much better than the H100's... as an overall unit you can't beat: color screen, photos, video, usbotg, & an almost endless potential with Rockbox plugins. & although the H300's are slightly thicker, they are also shorter (in height) which helps when carrying it in your pocket or jacket. (& also no annoying & obtrusive joystick).
Btw, nope I don't work for iRiver, & I don't care about the brand names, I just care about functionality & features
Anyway in regards to the original subject: H100's have always been the best choice, but now the H300's are an even better choice (when no digital input is required).