I picked up a Samsung focus yesterday and I gotta say I'm glad to have the Zune interface back. However... my particular WP7 phone's SQ is definitely lacking. Pairing it with my 0404 pre to my AKG 501, *not practical, just testing*, I got decent results from several WMA pro files, but it sounds like the hardware has bass boost on at all times which muddles up an almost flat response. There is no EQ or options to adjust that either which is harsh for me. Real world testing was done with my Grado SR80i, AT EW9 and J2 buds, basically any set of phones I have on me out in the world at any given time. Without a portable amp, the phone powers even my 501s decently at max vol. But the same noise and "bass boost" was still present on all phones which got irritating. Swapping back to my Sansa clip playing flac, my grados sand again, the ew9s gave songs that clear response, and the J2 buds have that slight kick which I've grown to like. Back to the Focus, if I didn't have my itouch or sansa on hand, it will have to do. The iPhone 4's SQ, is much better though. Other WP7 devices, if I ever get a chance, Ill get back to this thread.