I would be kind of on the fence for this one myself. It's Samsung vs. Sony for me.
Fortunately...I won't be in the market for a touch-screen player for at least another year. I'll be definitely looking into buying a recording capable mp3 player/DAP that can do this in additional to marking calendars and God willing...download cool apps online from a non-Apple source....>.< I would be willing to pay the hefty price tag ($300 anyone?) if there were an online website where I could download apps. Free or paid, name the price!
But if it's any consolation to Apple lovers, there may soon be a market for academic/study applications. X_X
EDIT: Does Samsung design the OS for these mp3 players? As DAPs such as future generation YP=P(X) get more sophisticated, I wonder whether they'll have to turn to the likes of Google, Red Hat, or Microsoft (
) for help and ideas. I'm no Microsoft hater, but I'd rather that my DAP run on an open-source platform.