Some thoughts on X5. Have had for a week. Have transferred a lot of my iTunes files (damn you, protected files). Some of my files are ALAC's. Been re - ripping favorite CD's to FLAC. H Ave almost filled the first 64GB card.
Compared to 160GB Ipod classic. Listening to both through KEF M500's and 200's, Grado sr80, and miles davis trumpets. Not using an amplifier. Slight improvement in sound quality with ALAC's on X5. Same with mp3's.
Have quibbles with X5 interface. Ipod always keeps you in the "section" (artists, albums, playlists), while X5 sends you back to the file menu. I wonder if this will get more complicated with 2 sd cards.
Album art is very inconsistent. Sometimes you get it sometimes you don't. Not sure why. Ripped 2 CD's the exact same way, only one has the art. Never had this problem with ipod.
Unlike ipod, can't do videos.
I like the weight and build of X5, sort of a "military grade".
So somewhat better sound, poorer interface, no video in a better case. Costs a bit more, especially when you consider media cost s (Best Buy lists 128gb cards at $200).
I will continue to use to see/hear if there are improvements.