Well, with an amp and a headphone out, my Touch sounds "OK". It is roughly equivalent to my Archos AV500 unamped with a headphone out, though it has a much thinner sound signature.
Without an amp, the Touch is unacceptable. I almost refuse to listen to music through it. The Touch combined with my Denons make for a LOT of background noise. However, the accessibility, ease of use, and smooth GUI of the Touch is awesome, and the wifi/safari is absolutely exceptional.
However, my LOD is on it's way. As soon as I get it, I will post a review. I'm hoping for great things. :clap: