Sure, I'd like FLAC support, but Apple Lossless or 256 AAC or MP3 files are fine with me. I like the convenience, the screen size, and the fact that it is a sort of game platform.
I plan on using it at work with my existing earphone/IEMs and my Hornet.
I tried to find some kind of deal killer, but outside of the usual gripes (no FLAC, earbuds suck, headphone out is weak, it is expensive, Apple sux!), I can't find anything that would change my mind.
I'd like opinions on the latest iPod Touch. I plan on going with the 32 GB version - 8 is too small, and 64 GB is a bit pricey. Seeing as how I am coming from a 2GB 2nd generation Nano and an 8 GB iPhone, 32 GB should do the trick.