I won't be disappointed for sure, but if it possible to increase the sound quality without damaging the portability too much, why not?
Maybe I will buy the iPod Touch and the ESW10's now and then, when the T3 will be out, I will buy that+LOD.
BTW- albums which were synchronized to a computer from a disc have the best sound quality, right?
Which formats are the best?
Edit: is this the LOD you talked about?http://www.ibasso.com/en/products/show.asp?ID=40