okay so 40gb that you cant change is better then a hdmd how? they can be purchased with a battery with a similar battery life and can have a wider range of songs just buy more discs.
a pocket pc has more uses then an ipod does an ipod is just used for music while a pocket pc for around the same price has wireless internet amongst other things. mind you it does have a smaller space for music, but you can always buy a few 4gb cf cards to hold all your music needs.