A Windows application that "records any audio" regardless of the source is High Criteria Total Recorder:
From their website:
An ideal tool for recording streaming audio, Mic input, or Line-in input from external devices connected to your PC. Records streaming audio, mic and line-in input, and performs audio file conversions. Total Recorder may be used to record LPs, cassettes or any stereo output onto your PC. Total Recorder also allows you to record CDs or DVDs.