I just got this Neuros MP4 recorder.
I haven't tried using an SDHC card yet. I don't think I will since I have so many 1GB and 2GB cards lying about.

The UI sucks and the manual is near useless.

The video quality is superb on my N800.
4:3 video is really good. Played back fine on my N82 as well.
It has a PSP (368x208) setting for widescreen video.
The problem is that it cuts that picture out from a 4:3 feed.
I had to mess with my DVR to output a letterboxed 4:3 picture so nothing gets cut.

I'm quite happy with my purchase. I spent $80 on it. I would not pay the $170 price tag I saw on Amazon, though.