What I like about using my PDA as a music player is that it will allow my calendar program to pop in over the music and remind me about appointments or meetings.
I am very surprised MS did not emphasis this UNDER used feature of their PocketPC system.
I view the Ipod (and mp3 players, as just neutered computers. The Ipod more so since it is Itunes dependent)
Does the PDA organize the music by album/artist/genre/etc.? The iPod software is one the biggest selling point, in my opinion.
My palm Tunsten E will also play MP3s. PDAs are very cool for the computer-saavy. For some they are impossible.
I don't have a negative view of music-only devices. The are the 21st century equivalent of the Walkman. If people are willing to pay for such, that's capitalism at work.
I like capitalism.