Corrected that for you. Personally, I'd disagree. I owned a Cowon iAudio7 (which was a great sounding player). When shopping for a new DAP - I extensively tested both the J3 and an iPod Touch G4. On SQ - without EQ - I preferred the Touch. Add the other features - including gui - and then also add a parametric EQ app, and for my preferences - the Touch is better. It was close though.
My portable set-up now is either iPod Touch G4 or iPhone4 + an Arrow HE 4g. Couldn't be happier with it.
Are there better players out there - undoubtedly. Are either Cowon or iPod anywhere near the best .... that depends on individual needs / criteria.