Right, record to two mono tracks and decode in post. (I guess that eliminates the Mixpre > PCM-M10 option, because I don't think the M10 can record to two mono tracks. I think it only records a stereo pair. I could be wrong, though.)
So, on the DR-680, should I pan the mics? From what I've read, it seems like I would pan the card Center (or no panning), and pan the figure-eight to the Left. (Then duplicate the left track to the right channel in post).
Sorry if these questions seem remedial.
EDIT: You can certainly use your MixPre. Pan the fig 8 channel right and the center card left. You could do the opposite if doing a matrix yourself as described here, but I believe mid/side processing plugins would expect that mid is left and side is right. The most important thing is you remember which was which. Then those two mics will appear in those respective channels in your recorded tracks.
Record everything center-panned to avoid confusion later.The M10 records as a stereo track, but it's not a problem. If you import your mid-side track into Audacity, click the drop-down on the track menu and select "split stereo to mono". Note that this is different than the normal "split stereo track" choice because if you did it that way, you'd then need to go into each of the resulting two tracks and change them from Left or Right to Mono.
Label your MID and SIDE before going on. It's easy to tell by listening if you forgot - mid is no room sound; side is only the room. Now make a duplicate of the Side channel. Pan the first one hard-left. Pan the second one hard-right, and then invert its phase. In Audacity, you have to do this by selecting that entire track, and then using Effect > Invert. In SoundForge there should be a similar function. Other DAWs usually have a switch right on the channel to do this.
Then you can play with your stereo image by lowering the level of the two Side tracks until you get the balance you want. Leave the Mid (cardioid track) alone. Just make sure you're moving the two side tracks by equal amounts - I don't think there's a way to link track faders in Audacity like you can in other programs.