OK, pretty much confirmed this and it's as tjjalava says: hit pause before unplugging the headphones and SMS/Email tones work correctly, but pull the headphones out of the device while the media player is playing audio and you then get no SMS/EMail tones. Firmware 3.2010.02-8 and headphoned 1.7. Anyone else able to reproduce? If so I'm happy to file a bug (though against what I'm not exactly sure - headphoned or the audio subsystem?)