What exactly do you mean by "Audio Recording" like you and a guitar or a beatmachine? If you are looking to do hardcore recordings like, full arrangements a MB is pathetic, you'd be looking for a MBP, and might I add, the high end maxed out MBP. That's what I am going to get when SR is out, for the same reason, I am a audio engineer recording on a PC right now, it sucks, but you gotta do what you gotta do. But if you are going to buy something new, get the best Mac you can get. Recording in "Real time" demands a lot of CPU power and RAM, and the MB just doesn't cut it.
Are you serious? The only real difference between the MB and the MBP is the GPU which doesn't effect audio. As long as I max out the RAM to 3GB I'll be fine. Which I plan to do away from apple anyhow.. Of course, even if I only upgraded to 2GB the extra 1GB on the MPB isn't going to make much a difference unless I get into recording in logic pro with more than 5 tracks recording at a time in real time. (which isn't likely to happen.) I do plan to get the 2.16 macbook, y'know.
I'm currently running an 8 channel firewire(400) mixer on a windows PC... A 1ghz windows PC. With Ableton Live and Adobe audition. 512mb RAM. If my ancient PC can handle it with only modest hicups then surely a macbook could do it smoothly, and *more*. I've been recording demo's/albums for myself and other peoples bands for years like this.

It can be slow, but it works. A macbook will be a godsend for me. I also run an alesis compresser and a tube preamp, nevermind that most of the time I'm never recording more than 2-3 tracks at a time anyhow, and playback isn't that big of an issue once you have it recorded.
The macbook pro just doesn't justify the 2000+ pricetag when all you're doing is audio. It's the same once you upgrade RAM in the regular mb. I mean heck, I have friends who do larger compositions than I do on old iBooks.

The pro is for visual stuff.
My only real decision is whether or not I wait the 6+ months for the next upgrade which will (hopefully) include a GPU boost. But I'm starting to think I should just buy it now and enjoy myself -- The GPU should be good enough for whatever I decide to do, even if (from what I can tell) being slightly inferior to the eventual santa rosa upgrade whenever the heck/if it actually happens.

I mean, I really WISH it had just a slightly better GPU, but you can't have everything. I'll still wait to order until after WWDC though, just out of curiosity of what they'll release there. I mean, unless someone wants to convince me to wait for the GPU upgrade.
