And there is a free bit of software that Sound Devices put out that will help in all your resampling needs. The issue is that most hand held recorders default to 30fps. So if you are shooting a 24 fps project and your H4N or DR-40 are recording at thier default of 30 fps, you will have noticable drift after a fairly short time. About 2 minutes or less. My SD 552 has a built in 2 channel recorder and it too defaults to 30 fps, not 29.97 fps but a true 30fps unless I feed it with external TC, then it switches over to the frame rate of the incoming code. This is where most people's issues of sync drift come from. But with the SD's Wave Agent software, you can re-sample any .WAV or even mp3 file to the a correct sample rate/frame rate, (sound really doesn't have a frame rate, but that's how we say it so we all know what were talking about, other wise you have to write out a nasty mathmatical calculation to express the sample rate properly, so we say fps for sound too).
Do a Google search for Sound Devices Wave Agent and down load it. It's truely a very nice tool and so helpful. And its free.
And Ben is correct, having a TC recorder makes no real difference unless you can output that TC to a Smart Slate like a Denecke TS-1 or simular unit. And even then is it really needed when working with a DSLR. I say spend the $150 or so and get Plural Eyes rather than spending $1200 for TS-1 TC slate. Having a SD 702T as your sound recorder is great, but unless used to its full extend it is really not much better than having a Tascam DR-100 Mk II. The SD record will record a cleaner sound because of the higher quality preamps used as well as its much better internal electronics, but for most here its way overkill.