There won't be a difference in quality. Any difference would be down to converters (if
using one).
My only issue with a PC is the faffing around. Dedicated recorders
are designed for one purpose and they do it very well. I don;t use a computer for
recording (not yet anyway).
If using a PC / laptop, are there any simple pieces
of recording software, just for doing stereo masters, whether in WAV, MP3, or
whatever......? - although it's still a faff.
I don't have a decent PC at the moment,
but may be getting one soon to try out for recording.
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Jack of all trades, master of some.