I get a ton of questions about recording to a hardware recorder such as the Tascam DP32SD. Many people are more comfortable recording to hardware like this instead of using recording software like Pro Tools, Logic, GarageBand, Audacity etc..
Recording directly to hardware can be fun! It will force you to work differently and have less visual feedback than you would get from recording software. Recording software such as Audacity also has quite a learning curve. If you are comfortable using software, all you need is an audio interface such as the Focusrite Scarlett 2i2, microphones, cables, headphones and a mic stand! A good audio interface can cost you under $200 while the hardware recorders run a few hundred bucks. You can also get free recording software such as GarageBand or Audacity to get started!
Simply put, if you already have a computer, software recording will cost less and likely sound better! But if you aren't comfortable navigating and installing recording software on a computer, a hardware recorder like the Tascam DP32SD would make a great choice.