There's a new review that popped up on AnythingbutIpod.
Sony A820 Review
I am a bit puzzled by the reviewer's comments in the sound quality section, where he states that he feels combined with very high end earphones (such as the Shure 530) it sounds 'processed'. But that that is not the case with lower-end/mid level earphones. What gives? I think it sounds amazing with my mid level C551's, as well as with my 'high-end' Sleek SA6's....
In fact, it easily bests any other player I've listened to (non-amped), including: Kenwood HD10GB7, Trekstor Vibez, Cowon D2 & I7.