Can I throw my cat amongst your pigeons? I have a BB Playbook 64GB that I bought on an auction site, not the usual one, for well less than £100. I have installed a music player program called Neutron on it and I confidentaly assert that the resulting SQ through headphones is way better than any portable music source I've tried, and I've tried a few. Another vote for the Playbook.
Cheers,
Dave.
DaveK.
My System:
Power: Belkin PF40, Custom.hifi.cables Hydra and DC PSUs.
Sources: Self built HTPC with Xonar ST sound card, NAD T585 multi disc player, Sony BDP-S350, Squeezebox Touch, Techncs SL1210 (mod'd) + Nagaoka MP30, Thomson Sky HD box.
Amps etc.: 2 x Mini-T amps, MF-X10D Valve buffer clone, StanDAC 7520/Caiman (mod'd).
Speakers: Mission 774s with added super tweeters
Cables: best I can afford and likely to change except Homar's RF attenuated co-ax's and Mark Grant USB and HDMI cables. I also like silver i/cs and speaker cable.