I really hate to admit it but I don't think Digital Innovations is going to get my $400. I really thought they were going to be the first to market with a cometitive music player with full Ogg Vorbis support. They've just been taking too long. I'm glad I waited though. I would have definitely been disappointed with the Neuros.
Now it's a competition between the Rio Karma and the iRiver iHP-120 with the iRiver showing a slight lead since it offers line-in recording, voice recording, and an FM tuner.
I have updated my wishlist to reflect my change of mind.