Are there any Android devices that support multi-channel (stereo) recording via line-in?
Regarding most factory smartphones and tablets, there is an unpleasant answer with Android: None.
Why not? Since these devices (and BTW are also all iPhone) use the 4pin TRRS-3.5mm-plug to connect headphones and / or a microphone to the device. Four pins are used for T) the left speaker, R1) the right speaker, R2) the ground for the speaker and microphone, and finally S) the monaural microphone.
UPDATE: When I added in December 2013 that “TRRRS invention (I would suggest calling it“ T3RS ”), the plug will solve the problem“ I couldn’t know that Sony was already working on it and introduced the “STM-10” stereo microphone specifically with this T3RS plug in February 2014.

This is a gerneral restriction
Yes, but just because of the hardware audio plug, not because of licensing.
In 2014, very few Android smartphones appeared with a T3RS connector with an external stereo input: Xperia Z2, Z2 tablet, Z3
As a side note, the gain of the input amplifier is adjusted to the microphone output level, and not to a linear one (for example, a CD player).
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