In my opinion, they are very close, and both very capable devices for line-in recording. But, I give the edge to "B," as I find the bass response to be tighter and fuller.
*********SPOILER ALERT*********
Now, for the big reveal...
A = R-09
B = R-09HR
I was very happy to hear the low end differences between the two recorders, as I've always thought the R-09 sounded a little light in the low end. I would be very happy with either recorder, though you'll see my R-09 up for sale after next week's vacation (unless someone here wants it right now).