It all depends on on how good the preamps and the digital to analogue converters are and where they are in the recording chain.

I really like S/PDIf though without a master clock it is difficult to record more than one source at a time.

I used to go from a GNX2 or a PodPro and shoot directly into a D1200 and IMHO sounded great ! In fact most of the audio I have done on this sight was done this way.

Hope this helps a bit