Well, I have yet to see any audio player as capable as the empeg (that pesky small matter of software). I think a device that does play/pause/playlists/shuffle/unshuffle is doable, with the above mentioned limitations. However, to get an interface as polished and deep as the empeg seems a far possibility. However, if you don't use all those lovely features, and you're not looking for audiophile sound rendering, then I think there are any number of options open to the empeg. When you overlap interface, features, sound quality and sheer capacity in a ven diagram I still think you only have the empeg at that overlap. If you can relax your requirements I think the field of possible choices widens dramatically. Horses for courses.

-Zeke