Having made a lot of live recordings with a Sony MZ-NH900 Hi-Md walkman in past, I came across an article in the AnythingButIpod Forum stating something like ".... recordings with an iAUDIO X5 do sound even better..."
Well ... I didn't ever doubt the sound quality of the Sony, but transferring files with Sonicstage and last not least the nearly unreadable display made me getting a brand new X5 last week.

Of course - and no problem thanks to your great software - I went right into comparing the two devices. Keeping things short: To me, the Sony and the X5 really sound the same. And doing the comparison a little more sophisticated by recording some Gauss noise, the two curves don't look really different, either.

(For your convenience, you may want to download a more readable picture at
http://media.svirensvansig.com/rockbox/cow-walk-gaus-big.gif)
Excuse me, if all this is a little too less Rockbox related, but if you're interested I would post another comparision re Recoding Quality / Encoding.