Panasonic HDC-HS200

James - thank you for all the excellent reviews. The one you just posted on the Panasonic HDC-HS200 ends with a comment something to the effect that the less costly SD200 is identical save for the absence of any built-in memory. I had reached the same conclusion and am interested in buying, except that I also saw a Which review which completely slammed the audio performance. BTW Which said similarly negative things about the TM300. The Which comment seems so different from your and other reviews, I wonder if you saw it and could comment further on the audio performance of the SD200? Lastly, if I do buy it, what minimum spec of SDHC would you suggest? I would like at least 16GB, ideally 32GB, but have been told the latter "isn't good enough yet". And I am confused about class 4 or 6 etc. Many thanks.