I only vaguely recall that thread, but likely.
Unity gain refers to no effective gain change through a device (an overall gain of zero or unity). But with an all in one recorder the output is the recorded file, and we don't really know what's going on inside.. Because of that, technically the term unity-gain doesn't apply directly.
What we are referring to here is:
1) Finding an input level setting for MIC-IN that provides a similar sensitivity as LINE-IN did (in which case the gain setting on the CA-9100 will remain the same).
2) Making sure that MIC-IN input level isn't too low, in which case the input stage can get overloaded, causing "brickwall" hard-clipping distortion without the meters indicating it by peaking to full scale. Sometimes when that happens the meters may appear to bounce less than they otherwise should, topping out but never exceeding a certain level on the meter (in that case, reduce the gain from the CA-9100 and turn up the input level of the MIC-IN on the recorder).