This was inevitable but...
32GB iPod Touch > 30GB Archos 605
Mainly because you need to purchase an update for the Archos to be able to use wifi... and the Archos uses a spinning hard drive rather than apple's 32GB stationary flash memory chip. Both are touch screen... the Archos has the DVR capability (with $100 DVR station...) which is cool, but still overall, for sleekness, functionality, completeness, and versatility, the iPod owns it. Plus the iPod is 1/2 the size... and you can get like a billion little extras built FOR the iPod... cases, FM transmitters, sound docks, home theatre sync-ups, etc etc etc.
The deal breaker for some people is that the iPod is like $200 more...