I'll be using the N900 as my primary MP3 player. I actually sold my Zune HD in anticipation - while the Zune was a great device, the screen size was tiny and functionality limited. (No FLAC, limited video compression options.)

Unfortunately the Zune had a better audio stage than the N900 - or any phone for that matter. So I'm definitely excited to see how the N900 compares. I know it's an extra cost, but it would be amazing to see Wolfson get a DAC into a phone at some point in the future. (Although, apparently Wolfson did the DAC on the BH-905s.)