I'm baffled by the people who think the distorted file splits are no big deal.
I guess this remark is addressed to my remark about >3h file splits, as I don't see any other post that this might be referring to. I never said this is not a big deal, though! I totally agree that seamless file splits are a very basic requirement and it is a shame it can't do it properly right now. That's also why I reported this issue to Tascam.
However, one's only affected by the file split bug if one's actually splitting files, right? Either automatically at 4GB boundaries or manually. I see no problem in making owners of this device aware of this, so they can, at the moment, try to avoid a hickup at some random point in their recording by preventing recording >3h@48kHz at once (e.g. by stopping/restarting between support act and main act) or by not using the manual split feature. Until a fix for this bug becomes available, of course. If you think you may have to record something flawlessly >3h@48kHz, or >1.5h@96kHz, then this recorder is not the right device for you
at the moment. For me personally, I can't think of any recording I made in the past 35 years that lasted more than 3h . (YMMV. I must admit I never taped Bruce Sprinsteen or other artists that tend to play on and on and on...

)
I'm convinced they're working on it... They can't afford not to fix this.