Let the hive mind of Engadget get that for you.
"I'm looking for a pair of quality headphones that aren't seemingly made of glass. I'm an avid BMXer which causes me to frequently bash on any type of technology that joins me for my daily riding. I've been through the higher quality headsets in the Skullcandy line as these are supposed to be built for "abuse," which is laughable. I cant wear earbuds or canal buds, as my large ears seem to have a repelling property upon anything that sits in them. Wired or Bluetooth doesn't really matter, but I need something that can hold up to taking a few hits every now and again. I'm trying to keep 'em under $150. Thanks!"
I never, ever, eject them, I just yank them out, and I've been using XP, Vista, and 7. Maybe some day one will corrupt (I know a couple of my friends have managed to corrupt theirs, but that's usually because they yank them while they're still being accessed)
But as I'm sensible and keep backups in more than one place, I'll just go out and buy another drive that's double the capacity of the old one for the same price I paid before, like I do every year anyway.