After loathing the iPod for years, I bought an iPod touch to use as internet roaming at my then amazing flat. Well, after a brief listen with the iPod buds, I was unconvinced. At the time, Futuresonics Atrio M5 was my earphone of choice and I found that it sounded much better with the iPod touch 1G than with my 'god of audio', Cowon D2.
In that event, how much would you pay for a good audio upgrade? Gaming, movies, and videos are all bettered, but music of course is where it's at.