the components in the ipods tend to be very good, thats one of the biggest disapointments i have with them, i hooked up my IE8´s to a classic and a touch, both sounded as if they had little treble and the bass was smudged all over the place compared to my Cowon S9,
and on the inside, its basicly the same, a telechips + Wolfson combo, yes, there are better dacs from cirros logic or AKM, and better DSP´s from NEC and TI, but overall, the components of the ipod arent that bad,
the problem comes partly becuase the ipods are poorly built and tuned, i wouldnt trust a foxconn product as far as i can trow it, and the ipods seem sometimes to be crippled on purpose (beyond the DRM and itunes issues), the sound quality is just meh, as if the EQ is badly managed and the components are put togather with no intention of making a decent music player,
its a fashion accesory, its designed, built and tuned as one, and if you´re looking for sound quality, an ipod shouldnt be your first choice,
thats what i find most unforgivable about ipods, they have the parts, they have the know how, they have the ability, they just dont want to, its a mediocre product for mass consumption designed to daisychain with the rest of the itunes lock in family,