WOW! After reading through 44 pages, I am slightly less confused over which is the best note taking application. First of all, a huge thank you to all of the previous comment authors.
Reading through this massive thread did provide some significant insight. As a few people put it, not every app is best for every user. You have to know how you planning using the application (school, work, business meetings, sales calls, personal stuff, etc.) Once I realized I did not have my usage requirements identified (kicking myself), I knew I did not know what I wanted or needed. The amount of apps out there can be overwhelming, and a lot of time and money can be wasted (see first line).
I am an IT Consultant and get involved in a lot of meetings for various projects and stuff. My impression of my needs was that I was looking for something like the old Franklin Planners or DayPlanners where I could maintain meeting schedules, and tie the meeting notes to the meeting, and somehow cross reference that into a client and/or project folder. Looking for this is like looking for the holy grail. One person put it that many app developers write for a particular task and that is it, after 44 pages I believe that person now. I may need to crack out my developer skills again and develop my own.... or just use two apps.
Anyway, there were several that made the short list of possible note taking apps...SmartNotes, Circus Ponies Notebook, Notability, Note Taker, Notes Plus, Evernote, Groovy Notes, and Meeting Pad. Circus Ponies was eliminated fast due to cost and not really meeting ultimate desires. Evernote was eliminated due to monthly/annual subscription cost; funny how some were complaining about high cost of Circus Ponies but were using EverNotes. Moving on... Note Taker and Notes Plus both looked OK, as well as Notability. SmartNotes and Notability were two that had the voice recording feature and note to audio linking. I decided to go with Notability for now as it is on sale this week for $.99. If it doesn't work, I will be back looking at others.
Ron