Merlin is Fairlights 'exciting' new recorder which, using a quantum leap in disk management software, is able to record 48 tracks to a single hard-disk with full seamless, gapless punch-in and -out on all tracks. Also it boasts a great new controller, 24-bit sound with 110 dB dynamic range, scrolling waveform display and a comprehensive editing package.
See Merlin for yourself: http://www.fairlightesp.com/products/recorders/merlin/me-pd-40011.htm