The page at Turtle Beach's site seems to have more technical details then the Gateway one. http://www.voyetra-turtle-beach.com/site/products/audiotron/

Personally I like the idea of a no PC side software solution and a standard home component size.

But I think I still prefer the idea of having the empeg in some sort of component sized dock better. Upgradability, 1 location of the music, and with my iPaq+wireless LAN+Displayserver, remote control from anywhere in the house. I can see the desire for the empeg to serve one of these devices, but it seems silly for an dedicated MP3 player to serve music to a dedicated MP3 player.