Let the hive mind of Engadget get that for you.
"I've found myself using my PC for a lot of conversations lately, and I'm also considering recording a podcast to share with anyone who will listen. There are tons of USB headset / microphones out there, and I'm hoping someone has some solid recommendations based on experience. I'll consider both headsets and standalone mics, by the way, but I'd like to keep the bill under $100 if possible. Help!"
These devices serve different markets. Many people like the convenience of hard drive based recording without the monthly payments of a Tivo or cable box. Devices like these are designed to replace the VCR. Sony and Toshiba are companies that have a vast product lines. I would not read too much into this release.