Only 48 kHz and still not enough storage space. It also appears to have a pre and ADC. Whichever manufacturer is the first to come up with a unit that is simply a hard drive that accepts an SPDIF stream up to 24/96 (or 192, but I dunno if that's possible over SPDIF), has a record and stop button, creates multiple files with each record function, has no file size limit, and connects to a computer via USB or Firewire - this manufacturer will absolutely OWN the field. If they can keep the price under $500, the whole DAT world is theirs, plus anyone using a laptop is likely to convert as well.
The iPod is an SPDIF input away from this, with some firmware/software tweaks.
I hope someone figures it out, and soon!