iRiver models (100 series) running Rockbox can record to wav from line in, with better gain circuitry, level meters, battery life, and smaller form factor than the Nomad JB3. Disk capacity and price are ~equivalent.
However, the current iteration of Rockbox does not support recording via the digital input. You can record via the digital input using the orginal iRiver firmware, but there are file length restrictions (~75 min, not the 2 GB limit) and problems with clicks and dropped frames. A future version of Rockbox may or may not add support for the digital input.