DUDE,
I totally agree with you that ipod is not the best sounding MP3 player.I also thought that COWON D2 is the best but what would you have to say about KENWOOD HD30GB9.Heared that it's SQ is superior to Cowon and others including Zune, Creatives, Samsungs, and iRivers.......
yes ipods were not the best sounding but they they still have highest market share coz 95 percent people would be happy with ipod sq.it requires an audiophile and headphone like shure to identify best sq.in that case cowon's were the best
but as i told u earlier apple have made a big stip forward this time.even audiophile who have tested new ipod said that new ipod are sound awesome.
never got chance to hear zune,kenwood etc.they aint available in india
coming back to your topic if u want best possible SQ on earth buy cowon d2 and Ultimate Ears UE-10 PRO Headphone($900)
headphones play very important role for better SQ.if u see there isnt much difference between SQ of creative,cowon,apple etc(yes cowon are the best but only slightly).So ultimately headphone is the deciding factor