We discussed this elsewhere. Once my tablet has 32 GB SD it will become my MP3 player replacing my Iriver H340. But it is not as if this is a necessary for most people, and its not as if I really need all those GBs. They're part of lazyness. I bought the N810 for its GPS (a mistake) and hardware keyboard (a sound choice; especially as compliment to phone or replacement for laptop). Perhaps one has to realize there are different hardware demands. Differentiate them in various groups which make sense and serve different types of groups. However, do not assume people buy both devices.