Yea, I use a cheapie voice recorder that only saves .wav files for ~10 memos per day, and Whisper transcripts are good. "Tiny" model, 4GB ram laptop. "Base" model runs too, but slower, and produces different inaccuracies.
But overall, if I were suggest an ideal process: 1) transcribe notes w/ Whisper, 2) play back the media in VLC with the transcripts and correct the errors. T = 16 hours of proofing/correction + ~8 hours of headless transcription of *.wav before hand.