Well, I have to admit that I wasn't sure, where I should start this thread.
What we're looking at, could be a very nice combination of a HD-camera and a DAP.
Take your band session or concert recordings to a whole new level. Record beautifully nuanced sound and shoot Full HD videos at the push of a button. Multiple movie resolutions, white balance, digital zoom and built-in record level control deliver web-ready media for easy uploading to the video portal of your choice. The LS-20M supports HDMI television playback and the industry standard SDHC card format. Magic Movie Effects allow you to tune your performance, and the lithium ion battery lets you record professional sound and HD video for hours and hours. With the self-timer, voice sync and the optional remote control you can record sessions remotely - while you jam. The high fidelity microphones capture pure studio-quality sound, and the low-cut filter and high-resolution 96kHz / 24bit linear PCM recording format make for great recordings wherever you are.
96 kHz / 24 bit Linear PCM: Record better-than-CD sound
The built-in high-quality microphones at a 45° angle provide natural and rich stereo sound
1920x1080 pixel, Full HD movie shooting
Shoot incredible movies with Magic Movie Effects, even in poor lighting thanks to individual white balance, 2-way light metering and exposure compensation
High-precision Digital Image Stabilisation for less blur
HDMI interface and web ready
Voice sync function and remote control set (optional) for hands-free use
The "Reverse Angle Recordung" function enables upside down recording
Dual LCD display
PCM (WAV) and MP3 recording / playback format
SD / SDHC card slot
I was looking for a small HD-camera and if the LS-20M has a decent UI, for music playback, I might go for it.
Price is set at 300$