I have a 20GB Dell DJ. The main reason I went with Dell is because I didn't want to pay $500 for an ipod. I didn't even consider any other players.
I've been very happy with it. It has to be reset once every so often, but that's the only complaint I've had. Dell's customer service is exceptional too. I dropped the player and it landed on top right on the headphone jack. That busted the port mount and the port was recessed so I couldn't make full contact with the headphones. Dell had a new player to me in less than 48 hours.
The battery lasts between 15 and 18 hours of continuous play and charges up in around 3 hours. I have noticed no decrease whatsoever in the charge life either.
I'm not very good with software so I just use the musicmatch software that came with it. I imagine there are better programs to use...and it does work with other programs (I used itunes with it once). Musicmatch gets the job done for me...for someone who is software and music file savvy, they might want something more...then again, those people probably already have that software and can hit the ground running.
For the price difference, I can't imagine any scenario in which the ipod is a better value.
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