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The 38-track Comet-211 tape recorder was prepared for release presumably in 1970, presumably by the Novosibirsk factory Tochmash.
The tape recorder did not go into production, but was transferred to the Kuybyshevsky plant named after Maslennikov, where it was mass-produced since 1973 under the name "Sadko-501".
The Novosibirsk tape recorder had higher parameters and belonged to the 2nd class, and Kuibyshevsky was out of the class.