I don’t think it is prudent to pay 400 for a 28 year old player. Others have provided sufficient reasons for this assessment about a player of this vintage.
Moving right along, $700 is a good workable number. Others on this esteemed forum have spoken about Tascam. I had not heard of it, but on a little investigation I reckon they seem pretty good value and quality. Features galore - like, recording, and other bells and whistles.
OK, about the third edit - confusing, going in circles - the prior and out of production model, 900, did not have balanced connections, The one I link to in the next sentence does have balanced. If that kinda thing rocks ya boat.
This one is about USD 600, a relatively new model I think.
Whatever, just sayin’. I know nothing, and even less about Audio Lab.