I don't know. But I do know if you click on your google voice microphone button and say, "note to self, blah blah blah" it will write out what you speak.
In the market, there is an free app called Voice Recorder (with a gmail looking icon) that works well. I used to use an app called Tape-a-talk, but it only made recording some of the time on ICS.
I notice in the Applications menu, theres a Sound Recorder app installed. But Im not sure exactly what that is. I guess its the google search cause there isnt a seperate application. Although it looks like it from the App screen.
To get the stock voice recorder, install Any Cut, On the app, New shortcut, Activity, select Sound Recorder. You Sound Recorder shortcut created on your Home Screen. Recording files are saved as *.3gpp on /sdcard.
It looks like the latest Tape a talk free version 0.9.7.7.1 cant send files on nexus. Can anyone confirm this? Does there needs to be a built in app to upload to services?