i would say best mp3 player out there i tried is iRiver, i might be wrong though

ipod, it really depend wad kind of games you r looking for. I played games on ipod touch before i find the game are innovative but take times to learn how to use the controlling.

size comparison, ipod touch definitely have a smaller size hence it's easy to just slide into ur pocket. bout the SQ, for me, i doubt i care so much about it. bring it outside, with all the noise, I hardly can hear clearly unless i wanna hurt my ear by maximize the volume.

just my 2 cent