Pono player is coming out shortly at $399. Of course that device has a very simple (and fugly) design, UI, etc. So why the hell are these 2 devices so pricey? It wouldn't take much for current androids or iphones to playback 24 bit audio, as far as I know, a software update.
Also, music pricing seems a bit ridiculous.
$21.79 for 10 tracks (likely already paid for in multiple formats) and no processing time was spent compressing. So they cost more. Logic doesn't make sense.
http://ponomusic.force.com/ccrz__CCPage?pageKey=product&oId=of%3Adbdfacea3fd045609f03d11e2df63912&type=Album