Agreed: "UI will be less modular than that on the iPod Touch"
Agreed: "expensive"
Agreed: "late to market - years or months behind directly competing products"
Agreed: "no open source OGG or FLAC format support"
Agreed: "32GB of internal storage"
Agreed: "drag-and-drop file management - not locked to a proprietary music program / service"
Agreed: "attractive UI"
Disagreed: "attractive and slim form factor - more pocket-able than the iPod Touch"
Agreed: "active noise canceling "
Agreed: "stunning OLED touchscreen display"
New pro/con: Heavy for a flash player
New pro/con: Poorly implemented web browser
New pro/con: No micro sd expansion
New pro/con: Excellent sound quality