What about the Droid X? If Motorola implements a REAL media playback app, inclusive of an EQ and some type of sound enhancements, I'm sure it'd give the iPhone a run for the money. Unfortunately, Android has just the most basic audio & video - so it's just not ready to compare to the iPhone as of yet, not the 3GS or the iPhone 4. Apple has portable entertainment locked down on smartphones ATM.
too bad, as I really think the Android DEVS will smoke anything else eventually,.................but the keyword here is: EVENTUALLY.
And as it stands, only Samsung is getting there, as they include DNSe and video playback options in their players. Moto and HTC need to hit that up,.............it'd really kick butt!!!