All user reviews of 3/5 for the Tascam DR-40

Recorder quite friendly, ergonomic (as often from Tascam).
Comes with instructions in French and batteries - that's good -
In contrast, virtually no accessories in the box. (Or windshield, or handle, nor bag, nor remote, or external power, no software either). just a small rubber pad, and a USB cable.

The position of the microphones in "AB" does give a better relief to the stereo that "XY", but it's not even a real couple "ORTF" (spacing between microphones too small).

I have not tested long enough to have an opinion on the quality of the microphones. At first glance, they somewhat overstate the medium.

Where it goes bad is when you want to use the combo inputs XLR / Jack.
Symmetric in the breath comes quickly, it is better to enter a signal to the already high level, but I think it is also true of its competitors the same price.
The big worry is that it is impossible to enter an unbalanced signal.
The manual does indeed mention that of balanced inputs. So if you want to directly connect your electric guitar, or any device that connects two points with a jack (mono), go your way, no signal will return.

This is a device that would aim exclusively use in the professional world, but in this case, the performance of its preamps are sufficient?
See for yourself.

Small detail, the windscreen "Rycote", however, very expensive (about 40Euros), protects only light breezes and sounds too close to the position "AB" microphones.

Conclusion: I who am an amateur, and often connects unlikely sources on my recorder, I'll make this nice tool, and to turn to one of its competitors ... Very ... known.

Damage.