I've read that the Roland R-05 is comparable to the Sony PCM-M10 (and it's much cheaper here in the UK), is that the case? I'm also not sure if the Roland has line out.
Not sure for what application you'd need a line out, offering patches maybe?
It does have line-in, if that's what you meant. According to the specs, it can't accept as hot signal as the R-09HR (or M10), but that might not be an issue for you, depending on what you put in front.
Build quality of the R-05 is supposedly more plastic, although I haven't held any in my hands. Shorter battery life than M10, but that goes without saying.