QUOTE(parag0n @ Jul 15 2006, 09:59 AM)

why not get a gp2x and a cheap SD mp3 player? then you get the best of both worlds

But wouldn't he be carrying around both of them at the same time, making the SD mp3 player completely obsolete?
The way I see it, it's a question of hard disc space vs. breadth of entertainment.
Is it important for you to have loads and loads of space (for example for a ton of vids or for transferring your photos from your memory card while on holiday) or would you rather be able to play games as well?
There's also the issue of
Ease Of Use.The iPods are so simple and nice for backing up photos and handling music. At least I think so. Fine, I can't drop mp3 files onto my iPod while it's connected without going through iTunes, but all I really have to do is drop them into iTunes instead, and it updates my iPod for me. I've also told iTunes to get all my new photos onto the machine whenever it's connected, so when I've had a photo shoot and I need to quickly show the results to the "boss" the days after, I'll of course give them a CD with the pics on it, but I can also quickly whip up my iPod and give them a brief overview. Since it makes a copy in max 320x240 to show on the screen, it scrolls REALLY fast, too. No waiting between pics.
However, it's a bit of a nasty that you have to encode the videos yourself, and they HAVE to be 320x240 in size. You won't notice it standing about a metre (three feet) away from a 14 inch TV, but you'll see it if you slam it on a big screen.
iPods also have a wide variety of accessories that make it even more useful, like the camera connector for use on holidays (as mentioned). And the Hi-Fi, though slightly expensive, makes for a really nice stereo set and speakers for your PC (or mac).
But of course, there's the issue of games and batteries. Even though you CAN get a hold of battery boosters for the iPods, it's simply a much more simple solution to carry extra, charged AA batteries for your Gippex (sorry, GP2X). It also has a bigger screen (though the same resolution) and you can just pop things right on it, no software required. If I wanted to, I could download games and videos for my Gippex at work and at a friend's place.
You can also just get yourself a bunch of high-capacity SD cards, and you can expand as you go.