Not the best media player
This seems to be at the moment the best media player now : www.audio-ideas.com/reviews/sony-bdp-sx1000.html
However, I think you are ignoring several variables that have to be considerations when working the calculus for the "best" in portable media. I agree that audio quality is very important, but am less enthusiastic about support for optical media (really dude - in a portable device?). However, there are more variables involved. For example, in addition to sound quality and support for optical media, I think one has to consider:
- convenience (including UI, library organization and playback features)
- portability (size and weight)
- ecosystem (not just a store and DRM, but also integration with your other gadgets)
- battery life
- video quality
- apps (games!)
- connectivity (none, wifi, 3G, LTE)
- Internet streaming (Pandora, rdio, etc.)
Or maybe, they're getting an iPod touch for the ability to play music and apps? People consider various factors when buying a PMP, as MtnSloth pointed out, and sound quality isn't always on the list (if it was, MP3 wouldn't still be the most popular file format).
Additionally, "media" doesn't just encompass music and movies; technically all games and many other apps are media too.