I use both and as mentioned, ease of use, hard disc hands down. For editing capabilities, more tracks and wider latitude pc. The coolest thing about pc recording is that to get the latest and greatest upgrades are generally under $300.00 (or free) to replace the h/d recorder as newer and cooler features come out can cost 10x's that much.
Terry

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jam on,
Terry http://imjazzed.homestead.com/Index.html