For a portable music player? People sure have a lot of money to burn...
As for myself I'll probably wait for the FiiO X3 or X5, which will cost 10 times (the X3's price at least) less with similar features. I seriously doubt paying 10 times the price for "better sound quality" will make a difference when I use the device for mobile listening, let alone the X3's < 0.5 ohm output impedance for headphones with a < 16 ohm impedance (i.e. Shure's new SE846).