I can't justify the cost for any of these high end media players. They're neat, but I certainly don't need to carry my entire music library around with me, and I can't see myself trying to watch any kind of video on a screen that small. I could spend the money better, even on frivolous toys.
I'm content with a little RCA mp3/wav player that I bought at Circuit City for $20. It's comparatively minuscule 512mb of fixed flash memory has proven to be more than adequate for anything I use it for, though I can see how someone who travels a lot would like more. It has good battery life on a single AAA (if the battery dies on me while I'm out, I can stop almost anywhere and pick up another). It has a male USB A type connector on the end just like a USB flash drive, so I don't need any cables and loading it is as simple as just dragging my files from one window to the next. No need for WMP, iTunes, or any other proprietary software. Best of all, when, not if I break or lose it, I'm only out $20 and I will happily just drive to Circuit City and buy another.