I'm just wondering how feasible it'd be to port over Rockbox as either an application, or as an alternative firmware on the Vita you can boot between Official Firmware/Rockbox like on the existing ports for other devices.
The hardware itself is quite capable (quad-core ARM Cortex-A9) but it would likely be quite a bit of work to get a baremetal port off the ground due to the hardware complexity.
It makes more sense to build Rockbox as an application, and that should be fairly straightforward -- Run it on top of the Vita Linux port, or if there's a native-ish SDL port that would work too. But honestly it's a crappy form factor for an audio player...