I can confirm that the 1.10 firmware does the following:
*Works with 16GB SHDC cards (I am using Sandisk)
*Seamlessly creates another file after 2GB
So the 1.10 firmware indeed encompasses all the previous firmware updates. My LS-10 had the 1.10 firmware already factory installed, so I don't know why they still have the 8GB card size limit on the Olympus website.
Here are some personal random thoughts after a couple of tests using the internal mics:
*Very easy to set up and use. Easy to navigate menus and information screen.
*Pretty long alkaline battery life, very long lithium battery life.
*Internal mics are sensitive to wind noise, even with the foam windscreens provided. Low cut function helps reduce the wind noise thumps, but I can still hear them on playback. I want to try a third party tribble next time and see if that reduces the wind noise any better.
*Very well built. The metal casing and weight give it a very solid feel.
*Although there are moving parts, I do like the fact that the recording media is solid state.
I am impressed enough by the LS-10 that I am thinking of buying a second one along with two mic stand adaptors and perhaps two tribbles for outdoor use. What I really like is the ease of setup/use factor. Since I am playing bass and keyboards in the band, having to also shlep and setup a recording rig with tons of mics and cables is very time consuming and tiring. With these I can carry them and all the accessories in my bass case, pop them onto a mic stand and push the button and forget it (after setting levels of course) and thus be able to fully concentrate on playing. Surely a multitrack rig would be more ideal, but for what my goals are I think the LS-10 will be quite sufficient.
I think I will be selling my two R-44's in the near future.