i had an n10 (i pre-ordered it with audiocubes pretty much the day it was announced), i was pretty happy with it overall, and i was kinda happy with netmd, but there was just something missing, then i sold it and had an r910 for a while.
then i sold all my MD gear (blanks, cd with optical out etc etc) and got my ipod, and have never looked back. mainly because i was using netmd as a poor subsitute for an mp3 player (which it is).
MD is very good, but i felt the extra points it had over an ipod were of no use to me (i never do anything like live recording), and i think a well made, high bitrate mp3 (to me at least) sounds as good as, if not better than ATRAC.
one gripe i have with the ipod: battery life.