Good effort for winning! Nice to see they relented and gave you a new player (and an amazing one at that!)!
Myself, I have a 8GB Sony Video Walkman which has these earphones that have 2 parts, one that goes into your ear and one that sits outside (they call them their premium headphones I think). The clarity of the bass is amazing, even if you crank it up. Its the headphones in this pic but not the model of walkman as I dont think they sell them anymore.
After years of resisting iPods (I hate that white wheel control thing and iTunes on a PC is big bloated pile of ) I caved when the touch came along.
Used to use my PSP as my MP3 player but then it started to be that the only thing I used the PSP for was music and considering how builky it is (slim and light model PSP2000) replacing it with a smaller lighter MP3 player seemed to make sense. Now I have 16GB of memory for my musics, no more memory stick upgrades here.
Some of my favourite stuff on it includes the soundtracks from Wipeout games my Tiesto stuff, and some other tracks that I'd rather keep quite about
Samsung will be good for you, look out for Firmware updates as they have started pushing put some great stuff, If I were to go sammy I'd pick up a P2 or P3 great bluetooth support and wicked firmware updates
If you have got an exsisting PSP console, just get a larger memory stick for it. The largest one on the market is 16GB at the moment, and Sony will be releasing the 32GB memory stick Duo later on in this year.
Best thing with the PSP is that with that space you have, you can do just more than just a collection of music tracks, but movies, photo albums, applications, and the great gaming catalogue that the Playstation Portable has to offer, including Pure (Which is now at Platinum price), and awesome Pulse.
I used to have a Rio Karma, which is one of the greatest MP3 player, sound quality wise.
But it broke recently, so I chose to buy a 4th gen iPod nano.
I've always loved apple's design, but the sound quality their iPods used to have, well... sucked. But they've improved lately, and the 4th gen nano isn't that bad. Only 16GB, but it's so small it fits in any pocket, and you don't even feel it's there, which is what I was looking for.