In my original post I said my wife is interested in the "N900 as her next phone/MP3 player".

She carries around an iPod Touch, a really nice MP3 player with a 60 GB hard drive, a camera and a Nokia phone. One device to do all those functions would obviously be convenient.

Her MP3 player is starting to give some trouble, so she will soon need to purchase a new one. It is easier for her to justify paying for an N900 is if she doesn't have to buy a new MP3 player. Her decision will hinge on whether the N900 if it meets her music needs -- and that makes perfect financial sense, from her perspective.

She uses the MP3 player for work, so it is the most important (and expensive) of all her devices.

With some software, I think the N900 could be her MP3 player and simple music editor/mixer.