Here I'm back finally with some feedback.
The recorder:
I never had a portable recorder before but I've found the Roland R-05 is quite easy to use, it has long battery life, a friendly menu and easy to understand and use front/back buttons.
The disposition of the microphones are good in my opinion because there isn't much risk you can make any damage to them when carrying the recorder around, not like those XY.
I do agree no speaker is a win choice, those recorders that have it always get complains for the very bad quality sound they output.
I added a HP 32GB class 10 SD card and it just worked with out any compatibility issues that other recorder brands have. It formatted in around 10-15 seconds.
With the included 2GB card the recorder loads fast at around 2-3 seconds while with the 32 GB card it takes a bit longer around 5-6 seconds but it isn't a problem for me.
I still haven't tried recording while listening with the headphones but this recorder gives the chance to choose playing speed plus some other options and I hope those will help for any situations.
Useful option there to cut unwanted low frequencies (see noise) by activating the low cut filter (switch on the back) and in the menu you can choose what frequencies to cut.
The headphones:
Audio Technica ATH-FC700, firstly I'm satisfied because I didn't pay the retail price but this toy has some quite low specifics such as the cable which looks like those $2 headphones from reject shops.
In a rating from 1 to 5 I would surely vote 1 for the cable especially if we consider these headphones were being sold for around $50 I think.
The audio, I'm not an expert for sure but I've felt the high frequencies have a noticeable problem, with a moderate or even low volume the top notes just fail.
I'm happy regarding bass and medium frequencies.
I would give score 4 to bass, 4 to medium and 2 to top notes.
Portability seems good although I must be very careful when folding and carrying it.
Again the cable is a problem and especially when we talk about "portable" headphones, I worry it won't last too long.
Globally I can't complain only because I paid it 30-40% less than retail prices and this is what we should look when comparing apples with oranges.
Again I thank the forum and its members for helping me making the right choice (I hope lol) for both items.
I'm enjoying the recorder and am already storing audio samples on my computer for late photo/video/audio editing.
Additional impressions regarding the Audio Technica ATH-FC700
Based on my listening experience these headphones might be aimed at music downloaded from internet which sometimes lacks the lower notes.
I tried to listen at R&B/Hip-Hop music but the headphones just DO NOT handle the bass.
Try to listen songs from Mary J Blige for example and you'll need to lower the volume way so much because the drives do not handle the music!