Best recording

Based on my experience with a Cowon D2 and Creative 24/96 external laptop card as well as the Korg mr1, the Korg is a big step up. Even downsampled with Audiogate from dsd to pcm 24/96, the Korg files sounded better than files recorded with Creative 24/96 pcm. Difference was notable even on the Cowon (accepting only up to cd format 16/44).

Dsd recorder discussion cf
http://www.head-fi.org/forums/f15/korg-mr-1-can-used-portable-player-425849/index1.html

Assuming that I wanna record streaming music, online radio, audio track, etc. on my computer desktop screen, I will ask my screen recorders windows for help. I indeed fall in love with it after a period of use, which allows me to customize codec, bit rate, channel, etc. in the way I like, create recording task, skip unwanted sections, cut audio files, edit ID3 tag info, etc.
Importantly, it can work as a independent video recorder at the same time.

The quality of the preamp, as well as the converter, is of more importance than whether it is DSD, 24/96 or tape. What you store the data on is secondary. I use a Grace Design, Oade modified, Lunatec V3 into a bit bucket run at 24/96.

Are those your only choices?
Also depends on any software used

Pure Music, Pure Vinyl App
: allows you to make corrections in the digital domain to reduce distortion, but you would need an ADC such as ...
... FocusRite, Apogee Duet .... allows 24/192 high quality recordings