Hi Ted, thanks for taking the time to run thru all those Number calculations.
Don't know if you saw this or not, but I eventually found and posted (see attachment earlier in the thread and of which I've reposted again below) page 74 of the DR-07MKii owners manual which states that 2 tracks ( stereo) , @ 16 bits - 44.1 1khZ, provides 1.41 hours of record time.
I agree that a 32Gb is way overkill for my audio recording needs.
I've now ordered a 16gb microSD card instead. I also went ahead and ordered the Tascam brand AC to USB adapter for $20 from B & H Photo and Video. The microSD and it are scheduled to arrive here by the end of the week. -Scott