I know you will probably rant at me for replying to one of your threads with a post containing my own opinion (I kid, I kid

), but here's my take on your dilemma:
Voice recording? That's what my Dell Axim PDA is for.
I like my devices to specialize in core operations. I don't want my music player or PDA to answer the phone, at least, not yet. The whole "smartphone" thing isn't ready for prime time.
Further,
I stick with what I know works. Italicized for importance.
The cell phone is a Sanyo, because my boss (provider of said phone) knows Sanyo makes good phones. The PDA is the aforementioned Dell, since it's a well-designed and well-made machine (thanks HTC, maker of all PPC machines despite the branding), and Dell gave me a 2-year warranty. The music player is an iPod, because Apple products do what they are designed to do, they don't break easily, and they
just work, without any real fiddling for best performance or whatever. It stores a helluvalot, too. Pure bonus.
You know what is the same with all of these companies? They're all
solid, established brands. They all have [at least] competent engineering teams. And they can all be reached via phone, email, web, etc. I can call them and talk to someone who speaks English, or at least English with a disguised accent.
(By the way, when calling Apple, claim to be a student. The Education guys seem to be a bit better than the Consumer group.)
On top of that, lots of people have these devices, so there are hacks and large userbases for them. There's no real manufacturer lock-in, save the PPC OS, or iTunes in the case of the iPod. But, you know, that's not a problem, as these things are well-designed and functional. PPC has lots of cool free stuff, and iTunes (again, as with the iPod itself)
just works.
I don't have to mess with any marginal customer support staffs. I'm not locked in to a particular way of doing things, except for a few conceptual restraints that make sense. I have the freedom to use my devices how I want to (Linux on the iPod, for instance). I've picked neat devices that suit my needs and wants while not making my life overly difficult.
I've learned my lesson in dealing with startups, which I guess is the point of this whole rant. I had a Tapwave Zodiac, which is now sold, mainly due to it not fitting with my workflow very well as it's more a gaming/media device than a PDA; but Tapwave also closed up shop a few weeks ago. As they were the only source for support and guidance for developers, as well as the only force really pushing the system, it wasn't worth it to me to keep the Zod.
The iRiver, it seems, is a product in a similar position. If iRiver goes down, who do you turn to? They can't give you a replacement if it breaks again, they won't update the software anymore, and you can't get a new device with the same design philosophy later on, since a next generation model of the device won't be released.
Look into the companies you give your money to, make sure they'll be around for a while. It's nice to know that if I need to replace my iPod, Apple will send me a unit that won't have a gash in it.