When Santa makes a list of those who are to receive gifts on Christmas, chances are he uses a trustworthy digital voice recorder to know the naughty from the nice. It is a job fit for Sony's ICD-SX35, which packs 64 megabytes of flash memory - good for more than five hours of voice-operated recording in long-play mode, with stereo-sound quality. The ICD-SX35 is priced at $1,698.