I'm not disputing that. I just like the idea of an audio player, special made for that purpose. I don't want a media device with video and lord knows what else; every new feature is a distraction from making an audio player that's great at audio. Not the mechanical process of decoding mp3, but a good physical design too. Audio players don't stand out by whether they can or cannot play mp3 or flac, they stand out by how convenient they are to use, to navigate your files, fit in your pocket, battery life etc. But I'm pretty sure all this is obvious to you.