I stopped by here because of a rumor I saw saying Sandisk was getting out of the audio player business completely. That sounded surprising b/c I'd have thought the Clip+ and Fuze were doing well. And there is another thread about "Sansa Tap" which will presumably have a touch screen.
High end players are just silly in my opinion. I have ten or so Sansas (cheap ones keep appearing on Woot and I can't resist them) and a Cowon D2 16gb and I feel like a dork for buying the Cowon. If I wanted a PMP today I'd certainly get a smartphone instead of a dedicated media player. E.g. I keep seeing the Nokia E63 for around $150 and it can do most PMP functions, has a micro sdhc slot, has swappable batteries, has a 2mp camera / video camera, has internet, is a phone, etc.