The Touch 4G is my DAP of choice (though it's being replaced by a 4GS soon), but the 3GS is simply better sound-wise imo. The Touch tends to color the sound in the mids and rolls off the treble, 3GS simply has a more reference sort of quality and easily stays on par with a DAP like the J3 whereas the Touch doesn't. The 3GS doesn't have treble roll-off, if nitpicking the region that has roll-off is the treble but not to the extent of the Touch. Cowon and Samsung players have bass roll-offs.
Conducting those sort of test is tricky as you somehow have to find a way to perfectly match them first, the output requirements are quite different on both.