Which phone (at a similar sort of price) makes better quality audio
recordings than my Nokia 6300?

Better means .....

creates a higher quality audio file
or
has a better microphone
or
sounds better when played back on a PC


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I want to use a mobile to record meetings sometimes without all the
other attendees knowing. Is there an outright down winner among mobiles
for this sort of recording?


Is there any phone which has a good feature set for managing voice
recordings like tags (bookmarks, index points), high speed playback with
no frequency shirt, etc?