I'd say it depends how happy you are with computers and software. If you're happy to learn how to use new software, then go the PC (or Apple Mac) route. Buy an interface and a microphone, learn to use Reaper or Audacity or Logic or Cubase or Garageband. If not, then go for one of the many Zoom products people have recommended. In some ways that is probably closer to what you were used to using tape.
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