^ I guess it depends a lot on the specifics of the filter and what is being recorded. On the small recorders I have owned, the filtering has been WAY too aggressive. The low-cut on the Sony PCM-M10, for example, "starts at 200Hz, 24dB/Octave filter, effects both Mic and Line input". Even with mics with good low frequency response (such as DPA 4060), that's quite a lot. Dynamic range isn't a big concern, so it is better (for what I tape) to record it all and EQ the crud at the bottom that I don't want...