In Android? It's ok I guess, but like I said there is a lot of interference when any button or or the screen is touched. Also if you are playing music while it is plugged in the sound is completely destroyed.
These things don't happen in Plaszma. But there is no EQ and X-Fi audio processing isn't implemented yet. I'm not really an audiophile or anything but I kinda like the sound from my Fuze more. Though I haven't really listened to it a whole lot, it's not something you can use on a day to day basis as a player.
If you want it to listen to music just put it out of your head for now. The only thing it is really good for is testing Plaszma apps, and even then it's not really stable enough for serious development.