Does recording in Rockbox have the same filesize limitations as the iriver firmware?
No. The file size limit for recording in Rockbox is approximately 2 GB per file. The FAT32 file system imposes a 4 GB limitation on file size. Some applications have difficulty with file sizes greater than 2 GB, so Rockbox limits the file size for recording to 2GB – 1 byte to ensure widescale compatability with other applications. WAV files at 44.1kHz 16 bit stereo consume approximately 8.75 MB per minute, so Rockbox can record for about 3 hours and 23 minutes in a single .WAV file. However, Rockbox has an automatic file split function, so it will continue recording in a new file with no lost audio.