Here is my test of the Tascam DR-05. I tested the Tascam in front of my closet in my bedroom that has no audio treatments. This is a real world use case test that most people are likely to do at their homes.
My testing parameters are as follows:
Overall the Tascam DR-05 sounds good raw! The low ends and high ends are present. In my test, for some reason there is this low whining noise in the background (don't know if you could hear that). I'm satisfied with the Tascam DR-05's performance and it's definitely worth the $99 that anyone would pay for it. But I'll let you decide that, listen to my Tascam DR-05 review on YouTube.