no, the overall experience... everything about them is just amazing (I bought one for my dad after looking over all the cheaper alternatives and not finding anything remotely close)... the interface, the ease of use, the add ons (griffin tech's itrip to use the ipod wirelessly with any fm radio is truly killer), etc... battery life is good and it can even hold a month straight of music... and you can select songs by artist/album/title, finding the right song is really fast, and the size, feel and look of the thing is top notch too... and it has an address book and various other pda functions, so it can be written off as a business expense legally
if you're more of a geek and don't mind something bulkier, the neuros does ogg, can record to wav or mp3, gets radio (and can record it), and can also find out the name/artist etc of a song with a small sample of that song, and i believe you can re-write the menus yourself in xml or whatever (all without add ons)... but its bigger, doesn't look quite as nice, and isnt as easy to use...
if you're not looking at that price range, its either a compact flash based player (with 256mb or less storage) or a CD plaer that does mp3 (700mb per disc, disc are easy to carry around)... the minidisc mp3 players are much smaller if the discman size is too big, but i believe MD only holds 450mb or so and sony is much more copy right friendly seeing as how they're also in the music/media business.