Um - one of the Rios did gapless playback. And the H1xx does with the Rockbox firmware - it even has configurable crossfade times :)
Oh how I love my H140. The principle fact I should also mention (and have not as yet) is that the H1xx series is last year's model, so you have to hunt around to find one (i.e. ebay, misticriver.net, and a few stores are still doing them end-of-line).
The other pertinent thing is that the H1xx do voice recording too, and if one were to use them as such for business purposes presumably they would be a company expense and therefore VAT-free? ;)
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Oh how I love my H140. The principle fact I should also mention (and have not as yet) is that the H1xx series is last year's model, so you have to hunt around to find one (i.e. ebay, misticriver.net, and a few stores are still doing them end-of-line).
The other pertinent thing is that the H1xx do voice recording too, and if one were to use them as such for business purposes presumably they would be a company expense and therefore VAT-free? ;)