Minor update...I do not know if this is a bug or a feature, but the FF and RW graphical buttons do not skip to the next song. If I hold, they do FF and RW, would like to have dual use buttons or more buttons to manipulate the songs. I can go into the track list by touching the album art and pick whatever song so there is an easy work around.
Graphical EQ...not much of an EQ compared to PowerAmp with only 5 levels of adjustment. It is good that it sounds almost perfect with zero EQ. I did adjust one of the peak filters to center on 6000Hz and dropped it a few Db to help smooth out some high frequency harshness. 6000Hz makes my ears scream...every audio system in the world does this to me so no knock against Rockbox. It also does not help that my Earbuds (Klipsch S4) also exaggerate sound around 6k.
Another area where Rockbox cannot compete is in the widget department. PowerAmp has a widget that allows you to make track/album changes from the lock screen. As far as I can tell, Rockbox does not allow for this which can be a problem with using this in my player that is used 90% of the time in my car. Speaking of my car audio setup. Clear high levels of volume is very important for me since I am only able to use the headphone jack for connectivity and the Samsung Player is not very loud be default. PowerAmp kicked Neutron's ass in this department...I think Rockbox will fair well, but we will see.
--UPDATE-- Feb 13...
No skipping noticeable with VBR files which made PowerAmp crack until I upped the priority setting.
PictureFlow in Context Menu....got excited here, but no cover art showed up even though there is cover art in the normal player "Now Playing" screen.
Very smooth volume control...it goes up and down like turning a knob with RockBox, 'nuf said. It would not be worth mentioning volume changes, but PowerAmp does not change volume smoothly, volume changes at high levels seem to drop off, then plateau at a higher/lower level then before the volume change. It is a bit strange, could be a problem with the DSPs with PowerAmp.
I figured out what I did to make it so I could not use the FF/RW icons to change tracks...in the Playback Settings I selected "Prevent Track Skipping." Kind of a random setting...but now you know.
Final test - loud clear volume for playing in my car. Rockbox failed...the stock Galaxy Player software was louder, which is a bit sad. Neutron could get loud enough, but it was touchy. PowerAmp at 50% blows Rockbox and Neutron away.
Overall, it is a great player. If you have easy to drive headphones you will never need to worry about the lack of high volume. Great job guys, but it doesn't meet all of my requirements.