Compuplus.com is selling the LS-10 for $269 plus $15 shipping. I see the R-09HR for $320 with $8 shipping from Buy.com.
I have purchased equipment from this dealer in the past, and had no problems. I doubt that they are factory- authorized, so you might want to ask about that before ordering. It could affect your warranty.
I think the LS-10 has the best ergonomics of any small recorder, bar none. It's an excellent design. And you can record WAV files for 10 hours or more on 2 AAs. Also worth noting is that the LS-10 can play and record WMA format as well as WAV and MP3.
The LS-10 includes several useful accessories. Standard equipment includes 2 GB of memory built in, a padded case, a tripod socket, a pair of foam windscreens, a wrist strap, and a copy of Cubase LE4 audio editing software. You have to buy an AC adapter separately. Olympus says it plans to offer a wireless remote control for the LS-10, but it's not available yet.
Guysonic's tests documented that the LS-10 has a distinct bass step down below 200 hz. The R-09HR has a bass reduction below 200 Hz, but not so pronounced. The step down is like a low cut filter you can't turn off. This helps subdue wind noise and handling noise. The reduced bass is an issue if you're recording Wyclef Jean or ocean surf, but I don't notice it with acoustic music, speech, and ambient sounds.
The Edirol R-09HR package includes an infra-red wireless remote control. The remote works from a distance up to 25 feet or so. The infra-red receiver is on the top of the R-09HR, so you have to place it so it's horizontal and facing toward you to use the remote. I think this makes the remote more useful during playback than for recording.
The R-09HR also includes an AC adapter, a desktop stand, Cakewalk Pyro Audio LE audio editing software, and a 512 mb secure digital media card.
If you want to mount the R-09HR on a tripod or boom pole you need to purchase the OP-R09HR-C case with tripod socket. This $55 accessory includes a small desktop tripod, too. The OP-R09WS foam windscreen costs about $30.
Both recorders benefit from a more protective fuzzy windscreen if you're outside in the breeze. The Rode mic people make a model called the "Dead Kitten" which fits most small recorders. It's $25 from Sweetwater.com.
Flintstone