the splits are 1gb, and appear to be seamless (as far as looking / listening). I'll do more to verify, but im pretty certain its good. the conversion was quick (two file test from dsd>redbook), and the software is.., well, hokey.
one rant.....
when the unit is off, and you have it plugged into the AC / DC converter, it does not register as charging anywhere. no little icon ...nadda.
If its on and plugged in, then you get status.
I tried building a 5v output off of a 9v battery using the 7805 VR chip, but when I plugged it in (and it did go over to 'charge" mode), it appeared to not have enough UMPH...(I think the current output was too low) and the unit shutdown (still got 9 gigs of recordings though). I switched to the ol' PR2E power runner's 5v output and it works fine. even will boot up off of it when the internal is totaly dead.