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The cost of a podcast setup scales with seats, not with ambition. Each additional person at the table adds a microphone, a stand or arm, a cable, a preamp channel and a headphone feed, and skipping any one of those is where the recording usually goes wrong.
The second question is where the audio is written. A computer recording is convenient and depends on the computer behaving. A standalone unit writing to a memory card keeps working through a crash, a flat battery on the laptop or a USB cable knocked out by an enthusiastic guest, which is why so many shows run both at once.