I like Music dedicated devices because they tend to do a lot better than my phone when it comes to battery life- when I started using it again I went from charging every half a day (not desperately, but just to be sure I was safe) to charging at night.
That, and I now can devote as much memory as I want to music and audiobooks without overloading my phone.
Yeah, unfortunately most of music is still in 320 kbps MP3 format, even though it's not a lossless codec at all! I personally prefer my music in FLAC. If you have a $160 headphones, you may as well have pure quality music with no degradation!
Wait, you're talking about MP3 Players? Lol I haven't seen one of those in like 10 years.