Originally posted by Ceremonsen Tascam DR-40 is for $99.99 after rebate at B&H now (offer ends on Dec, 31, 2014).
By the way, Olympus LS-14 has the Microphone Input - 3.5 mm stereo mini-jack, 2kΩ impedance. Is this not the same that you described for Zoom and Taskam? Since that, they are all in the same league, aren't they?
Tascam DR-40 hasn't got a 1/8" mic input, but you can just use an adapter to 1/4" jack. The functionality of the 1/8" jack on the Zoom is reduced anyway (i.e. it excludes the built-in mics), don't know about the Olympus.
Minor inconveniences I find with the Dr-40 is that it uses three AA batteries and the locks on the XLR jacks don't allow it to sit flat. Minor gripes, as I said.
99.99 is a very good price.
I'll wait for ScooterMaxi Jim to comment on the Olympus line since I have no experience in that regard.