info-update:
With a 16GB-SD(HC)-card(Transcend), the max. recording time(2GB limit) at 24bit 44.1kHz increases from 2h09min to 2h 15min compared to a 2GB SD-card or the built in 2GB flash-memory.
Don´t ask me why !?
Because with a > 2GB card, there is a full 2 gigabytes available to each file, where a gigabyte is 1024 megabytes and a megabyte is 1024 bytes.
By contrast, on what is legally sold as a 2 "gigabyte" card, they are measuring capacity assuming 1 GB = 1000 MB and 1 MB = 1000 bytes.
(1024x1024)/(1000x1000) = 1.049
135 minutes / 129 minutes = 1.046
The slop can be accounted for by rounding error, and perhaps settings or other hidden files taking up a couple bytes that make even less of the 2 GB card available.