Why would anyone need a dedicated piece of hardware to play mp3s these days? My $250 smartphone accepts SD cards up to 1 terabyte, plays flacs, and runs whatever media software you want. I was using GoneMad until updates turned that to shit and now I'm happily using PowerAmp. But there are dozens of others I haven't even tried.
I had a 5th Gen iPod video back in 2006 and loved the thing like it was my firstborn child but eventually it broke and I got a smartphone and have never felt the need for another one.