For my money the D2 wins. The first point to be made is a little DAP is hardly where you'd strive to reach for high-SQ. Its all much of a muchness.
So the features are immediately important.
A D2 in a 16GB flavour with a 32GB SDHC card is almost 50GB of Flash memory! With medium jeteffects, playing decent audio files and volume maybe 20-50 you'd get 30-odd hours of playback per charge.
Rockbox firmware is in production, but for one, it'll allow gapless playback. Also with the dual-boot mechanism, it means you can have both firmwares installed[COWONs/Rockbox] and use either.
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Sources:foobar w/FLAC[Vista64/WASAPI] > Juli@ > Optical > Headroom MicroDAC/Headroom MicroAmp
Portable Sources:32GB Cowon S9, 16GB Cowon D2+ w/32GB Verbatim Class 6 SDHC
Headphones:Sennheiser HD 650[Cardas], Sennheiser HD 595/50Ω, Audio-Technica ATH-ESW9, Audio-Technica ATH-A900, Koss KSC-75
Last.fm
I'm disabled, so expect a few typos.
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