FiiO was supposed to build one but stopped. You need a plethora of engineers for hardware and software and you have to absolutely have a good UI which will take too many of fiios resources I have heard and they dont have the engineers or I guess time to just releSe one product.
Give tht to me for $200 and ill buy it. And remember. Extra features will make it more buggy. I dont need a stupid half working UI with camera or crap features. Make it play music very well on a nice UI and all that I specified
And TAKE MY MONEY!