There's really no other target with equivalent recording capabilities that's newer than the H300. The X5 can record, but it has less control over the gain (if I understand correctly) though it may be able to record at twice the sample rate (again if I understand correctly).
The Sansa's recording is rather restricted, and the iPods and H10 have recording functionality but it's not on part with the H100/300 at this time (and I don't even know what limitations/expectations it has).