While I appreciate criticism and those who are skeptic, dfkt really just ends up sounding like a Clip+ fan. His point against UI-functionality are given, but damn, he must've been using porta pros if he isn't hearing a difference. Or has clogged ears as he himself mentioned..
I haven't heard the Sansa, but after long listening to my 160gb classic and Sony A816, the difference is substantial favoring the HM-801. I'm actually hearing this and I was very sceptical towards the upgrade myself first. Couldn't care less about the money involved. Can't lie to myself..
I've been using the srh840s mainly with this player and while I'm longing for better portable cans, can't say that I could ask anything more from a portable player. The on-board amp is not bad when comparing to my voyager, but that's probably because the Shures arent' that amp-dependent but improved by switching to a better source greatly.
Oh, and straight lines don't mean a thing when talking about the ability to play music and make "good sound".