I plan to get a Cowon D3 but wanted something to play my non-ripped CDs (I have about 400 of them), plus I was asking myself why do I have to listen to my collection compressed or ripped in some lossy format all the time? (yes, I have/rip FLAC too, and will be doing more) So I was looking for something portable that could play music off a SD Card as well as CD and has S/PDIF out (either optical or coax).
Then it occurred to me I should be considering DVD-Audio support (and hey, maybe getting some!). And I discovered a few Panasonics and Toshibas tonight (DVD players).
I Quickly pulled the trigger on an extremely little used Toshiba SD-P2600 w/o my usual period of days to weeks of agonizing deliberation of the the pros and cons. Now please tell me it not only doesn't suck but has amazing sound? Please? Well, if it doesn't, it won't have cost me too much.
If you're curious, it's no longer available from Crutchfield, but they have a great page on it: http://www.crutchfield.com/S-SJBtl0JKEUd/p_052SDP2600/Toshiba-SD-P2600.html#details-tab