For the sake of one neat feature, I like the Plezo PM-220 Portable Media Player. As you can see from the pic, this person is watchingupside down, and there is nothing wrong with his download.
This is because the Plezo PM-220 PMP has the amazing ability to automatically adjust to whatever direction you care to flip it. I'm not certain what the use of this would be, but perhaps it makes it easier for left-handed people. Oh well, it also has dual headphone jacks, FM radio, the inevitable voice recording and games.
Unfortunately, you'll probably only see it South Korea for now at a price of $117 USD.