The main audio difference I can recall (assuming no EQ, etc in rockbox) is this:
2010-08-18: Improve playback rate accuracy (from 1.1% error down to 0.04%) on Sandisk Sansa ClipV2, Clip+ and FuzeV2
There are some other minor things but I don't think any you'd notice right away, whereas the pitch error in the OF might be noticeable to some people.