Let the hive mind of Engadget get that for you.
"I'm looking for a pair of quality headphones that aren't seemingly made of glass. I'm an avid BMXer which causes me to frequently bash on any type of technology that joins me for my daily riding. I've been through the higher quality headsets in the Skullcandy line as these are supposed to be built for "abuse," which is laughable. I cant wear earbuds or canal buds, as my large ears seem to have a repelling property upon anything that sits in them. Wired or Bluetooth doesn't really matter, but I need something that can hold up to taking a few hits every now and again. I'm trying to keep 'em under $150. Thanks!"
Assuming it does gapless like the current Zunes, and plays WMA-Lossless, and has a decent HDD amount of storage, and doesn't sound like garbage, and comes out in the UK, I will pay money for this device *just* to exorcise the heap of crap known as iTunes from my computer. MS seem to know how to do all of that but just won't release the things over here yet.
Like an earlier commenter said, I don't want to rely on grey imports. Too much hassle if something goes wrong. Let me order this from Amazon UK, or walk into a shop in London and buy one, and my iPod's thrown out the window.