You cannot change the analog input gain on this Tascam! It is fixed!
The ‘record level’ you can set works post ADC. This means it doesn’t really matter what you set it to, you can always normalize it afterwards without any quality impact. (Only if you want to play the recording on the tascam itself, it would be nice to have decent levels which won’t clip during playback.)
Personally I wouldn’t worry at all about the record level and certainly not change it during recording! It won’t bring any benefit recording-quality-wise, and would only complicate things during post processing.
Don't want to make a war out of it, but please read page 10 or 30 in the manual, mind that the Tascam also can record with 24-bit and you need in that case to controle record level BEFORE it hits the ADC. Next, it make no sense in record level behind the ADC, in case of very soft sounds just above the noise floor you never get the bottom out of the first stage bucket when it comes to noise. Due to the nature of maximum levels the preamp is fixed as you suggest.
It’s good to have discussion, and I must admit I assumed recording at 32-bit floating point. However, even when recording at 24 bits it doesn’t necessarily mean there must be analog gain control. The device can operate completely identical regardless recording to 24 bit fixed point or 32 bit floating point storage, apart from that in 24-bit the samples for the output file are converted from the internally used 32bfp to 24bit before storing. And in that case, it would be wise to make sure (by setting the fully digital ‘record level’) that the samples are not too quiet and won’t go over 0dbFS.
It seems Tascam has confirmed there is no analog gain control whatsoever on this device, regardless of the used storage format. See https://taperssection.com/index.php?topic=205834.msg2420100#msg2420100.
Of course the dual-ADC setup helps to properly deal with both quiet and loud signals.
A portion from the manual is attached here that kind of confirms too that there is no analog gain control. If there is analog overload, they advice to lower the volume of the source or to move the mics away from the source. They do not tell you to lower the 'record level', as that won't help to relieve the analog part.
Indeed, it was these proposed solutions from this page in the manual that led me to seek clarification from Tascam on whether there was, or was not, gain control in the analog realm. I suppose there is a 3rd option available for those whose mics (like my c480b's) have output pads: enable the pads.
Wouldn't switching to 'line input' practically do the same thing? Of course that would only work for the TRS or XLR inputs, not for the 3.5mm EXT input.
I have been wondering about finding out 'how far we'd be from analog overload' during recording, e.g. when using sensitive mics for loud rock shows. I was thinking that if you'd set the 'record level' to +0dB, you might get analog overload if you then go over 0dB on your meters. I did a test and it seems I was right about this: I set the 'record level' to +0dB, connected a pair of Clippy mics to the recorder and put the mics in front of my home stereo speakers. Then I slowly cranked up the volume and once the meters hit the 0dB on the level indicators, the complete VU bars turned red, meaning analog overload according to the manual. Cool!
You don't necessarily need to set the record level to +0dB to make use of this knowledge. E.g. if we set the level to +20dB, we now know we won't get analog overload as long as the VU bars stay below +20dB. (I know, they only go to +6dB, but just to paint the picture...)