Korg Sound on Sound Owner's Manual page 40

One advantage of this internal data structure is that it does not require
too much space on the memory card. On the other hand, a disadvan‐
tage is that the timeline may not align very well when you export the
data to an external DAW and perform complicated editing.
Finalizing the data on the SOUND on SOUND will add a silent part at
the top of each individual material file. This silence fills a gap from the
top of the file to the recording start point so that the timeline of all
materials will align accurately with each other. In this way, for exam‐
ple, a mix file will become a complete stereo file from which you can
burn a CD.
You can also specify whether you wish to finalize only the material
files (*1) or only 2‐mix files (*2) as a finalizing option.
Internal data structure after finalizing
Finalized folder
Material file 1
Silence data Material file 2
Silence data
Mix file
Material 1+2 Material 1+2+3
Material 1
If you overdubbed a part at a modified playback speed, the material
file for this part will automatically be converted by the finalize opera‐
tion to a new file that uses the original speed.
The SOUND on SOUND creates a WAV file in BWF (Broadcast
Wave File) format that contains time information. If you use a DAW
that supports the BWF format, the timeline of these files will be
aligned with each other without performing the finalizing process.
About the space required for finalizing on a memory card
The SOUND on SOUND stores all original recording material files and
2‐mix files even after the finalizing process is complete (see page 47). If
you plan to perform the finalize operation, you should use a memory
card with high capacity. For example, if you finalize a file of approxi‐
mately 120MB (see page 17), a file of up to approximately 120 MB will
be created, thus using a total of approximately 240MB of the memory
card space.
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Material file 3
*1
*1
Material 1
Material 1+3
*1
*2