Topten:
I realize that, and was responding to your question about the use of a "CD" recorder for capturing vinyl LPs. CD media is limited to 700 MB. By CD recorder I am assuming you mean recorders that directly write to CD media.
Since most LPs are limited to < 20-25 minutes per side, you will only exceed this for a single 2 GB file for DSDIFF at the 5.6 MHz sampling rate! This is way overkill for LP recording, especially with IC opamp buffers in the input circuitry (they will limit the sound quality, not the digital capture conditions).
In fact, with 2 GB, you can record a 26 min .WAV file at 24bit, 192KHz. Since the longest single, uninterrupted song on a LP is usually under 20 min, there is no need to worry about splicing files larger than 2 GB together.
Also, those instructions are only for playback on the Tascam. I would convert the .WAV files to FLAC for playback on my music server and would never use the TASCAM for anything but the original A/D conversion.