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how about a good ole CD-recordable deck? then you'll be recording directly to a CD. transfering the music to your PC will be as simple as ripping the CD.
dont forget S/PDIF -- S/PDIF interfaces for the PC are hella cheap now (some motherboards even have built in S/PDIF now) and that will let you transfer from any S/PDIF capable deck directly to the PC, 100% digital. that opens up minidisc and DAT decks as well.
honestly, dont bother with the laptop. they crash, get broken easy, and are a prime theft target! the mini harddrives in them are very delicate, and your overall investment is quite high... nevermind how quickly they become outdated.
if your looking for something to take to a gig, consider a portable DAT recorder. tapes are most resistent to massive vibration from large sound rigs, which tend to muck up portable CD recorders.
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