I've had the X1060 for a day now have a few opinions, based upon the brief usage.
The screen is of a very high quality, although quite a bit smaller than the Zune screen, but having said that, most of my avi's now fit perfectly.
The UI is pretty good as well, nicely laid out and plenty of options.
The touchscreen is pretty good as a whole, although I do encounter certain times where you need to press down five or six times, before anything happens, especially when the options are yes, no or cancel, for some weird reason. Apart from that, it works very well.
Transferring the music over was very easy, when using Windows Explorer, but the 19G took nearly four hours, but that's a one off transfer, so no big deal really.
The main bugbear so far, has been the album art. I had a jpeg in each album folder, but the player doesn't recognise them and I'm having problems trying to fix this, without taking all the music off and syncing again.
The sound quality is very good indeed and some of my heavy metal, used in conjunction with the Heavy eq setting, sounds superb, plenty of punch and the treble, mids and high are all of a great standard.
Is the sound miles ahead of the Zune, I'd say not, but it is a decent improvement.
I've no doubt, that once I've sorted out the album art problem and had a few more days working with it, I'll be more than satisfied, but we'll have to wait and see, as I've still 6 days to make my decision and I could always send it back and give the S9 a try.