I've had some questions about the phone with the Wolfson DAC, so here are the details:
The phone is the Samsung Galaxy S model (mine is the T-Mobile Vibrant version). Owners have discovered that Wolfson Mfg. is promoting the Samsung Galaxy line as using one of their newest DAC chips:
http://amot.wordpress.com/2010/07/07/wolfson-audio-wm8994-audio-hub/
Also see this thread:
http://ip208-100-42-21.static.xda-developers.com/showthread.php?t=735918
The phone senses the impedance of whatever device is plugged into the headphones socket. If you plug in a headphones amp (typ. >10K ohms impedance), you get a nice, flat response to the amp. However, if you plug in an IEM or other headphones the Samsung applies an equalization curve-- evidently to counteract the cheap response of the included earbuds.
The geeks at XDA-Developers.com are hard at work on coding a way to permanently defeat the equalizer curve that messes up the sound somewhat when you plug in ANY headphones or IEM. You can enter some numbers by hand each time you use the phone, but it is a drag to do this.
I am using a AMB Labs "Mini3" headphones amp with the Samsung Galaxy. Since it is 10K ohms impedance the audio curve is nice and flat heading into the amp, and the combo sounds wonderful. I would say it is 98% of the S:Flo2's sound (but with a more polished interface). I can detect only a *slight* difference between the Galaxy phone and the S:Flo2.
Otherwise, the Samsung Galaxy S series is a great smartphone with a killer screen. I highly recommend this phone.
PS-- the 16GB S:Flo2 is still available, $160 shipped to USA address.