I'm sorry, but for me MD is great for recording... I always liked analogue, for the pure simplicity of it, now I'm recording on a TASCAM 8-track MD and it feels like analogue, yet it has the sound quality of a digital recording device (because... it is ;) )
I use a portable MD to save my finished (converted back to 2-tracks) songs I,ve used a bunch over the years, sharp,sony etc, and the're all great (well, the sony does sound great for listening, but in my opinoin there not as good for recording.... )
I can hookup my MD to any PC with an analogue minijackplug-cable
The only thing you'll have to bare in mind is that when you record to a pc you'll have to make sure that the output of your MD is not on max, and the inputvolume of your pc is slichtly lower, (this way you'll avoid background hum e.g. tape)