If this is such a great improvement, why include the not-so-great-quality headphones? Can they not find a better performing headphone? What's the sense in paying $100s for an iPod and not get decent frequency range. So I spend $199+ on an iPod (whatever) and then have to pay another $XX for headphones that go below 20 Hz? How about not worrying about 160GB drive that could hold 40,000 songs (2,666 hours/111 days/almost four months of music!!) and research headphones for a while or at least find a company to joint venture with.