Recently I posted about my problem
here. Without an answer I continued to find out what causes this problem. I found that sansa clip + sometimes may lose his internal and external memory after manually track change (it's never happens after automatically track change). After this sansa clip + crashes with the error "flush_fat_sector () - could not write sector XYZ (error -26)" or not crashes, but outputs an error "no .rockbox directory". After "no .rockbox directory" error I can explore my filesystem. It's just empty - no internal memory and external memory. No matter what a format I'm trying to play - MP3, Vorbis, FLAC, MusePack, AAC and etc - sansa clip + anyway sometimes may lose his memory. Only reboot temporarily solves this problem. And I don't use a music database.
Information about my Sansa clip+:
Rockbox version : 3.13.
Internal memory: 8 GB.
External memory: Transcend SDHC 16 GB.