@Butrflynet,
Umm. I don't know. Nothing?
Well, you can record stuff with both! Like, with a pen you could write down what people are saying and with a the recorder tape and a recorder you could record what people are saying.
That's all I could think of. They don't really have anything in common. They're two completely different things. How could they be related?
Is that like a trick question? What's the answer?