I have the H140. I record with it.
Pros: It's tiny, fits in your pocket. It records to wav, and then is hard drive, plug and play, no sound card needed. It's a nifty little music player too, with fm radio, .ogg support, all the shit you get from an iPod.
Cons: 74 minute file limit on recording, you gotta do a "flip". Regular sample drops that bother some people, personally my ear can't hear it, but some have reported an audible "click" at regular intervals. No recording levels while you are recording, so you'd have to get a separate meter to monitor your levels on the fly.
I think the JB3 is still the best option for a HDD recorder, but I do just fine with the iRiver.
Peace.