The J3 and S9 are the exact same thing, except for different form factors and the micro SD slot on the J3.
If you want something for music only, you really can't beat the S9/J3. They sound way better than the itouch and you get the BBE sound enhancements as well as a very nice EQ system. You also don't really need to use your e7 with them if you don't want to carry around too much stuff. Cowon stuff is a little bit picky about Macs, but as long as you remember to eject the player when you're done loading up music you should be fine.
The itouch is only better for doing stuff other than music.
Edited by sari0n - 5/3/11 at 10:39pm