I am still a big fan of the Empeg but there is another player coming out of Hungary that is also very nice. Has some of the features of the EMPEG. Its kind of a cros between a Neo and an EMPEG. Just thought someone might be interested. It is called the Dension DMP3 player. I have summarised its specs here:
http://www.hotmp3gear.com/Dension.htm
It is not available in North America yet but after playing with one for a couple days I see a lot of potential. Certainly not an EMPEG replacement but its not bad. Has a lot of options like changing the graphics on the display and is very easy to insall.