As this is the internet, I will have to admit that I don't know if you are being sarcastic or not, but I don't mind either way. I most certainly am biased! I need gapless and currently, only two players give me that without too much trouble: Zune and iPod. But, I don't use Windows, so only the iPod.
As for SQ, I am quite defensive when I hear things like bass sucks, treble sucks, bass is good, etc., when the gutteral explanations of many people don't match any measurements as later, we find out that 'sucks' means 'bass is weak'. The problem with assuming that is that under load, a player will tell you in very succinct terms whether it has bass or not; but you have to be willing to go the extra step, split the headphone out, record a square wave or do RMAA, and take a leap of faith.
I had myself convinced of the iPod's inferiority before I heard it. Then, when I heard it, it sucked. But, I hated Apple. Buying everything else, I did the best I could to enjoy Audiophile (cowon's old marketing name for their products) and a few other brands though their sound bothered me. the new s9 is quite decent, but it still suffers typical cowon problems. every brand has its problems, but i would in no way write off a brand because of... its brand.