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For those concerned with UI, I believe that future firmware updates are proposed to slowly phase out said issues. <br /><br />X3 (DAP, DAC, & Amp) - $160<br /><br />IPC + DAC + AMP - much more than twice $160<br /><br />The only advantage to the IPC is the UI and bigger HD. But in all honesty, if you label files correctly the UI is forgivable and who listens to 160 gb of music a day? Just do what I do and change your music every week or so.
You forgot to include the price of the 64gb (maximum) SD card with the X3, which IMO is basically a necessity, especially if you plan on playing lossless files<br /><br />I wasn't even aware they made external DAC's for the iPod Classic, I've never seen one, just an amp. Even more, the internal DAC on the iPod classic is great enough. I believe they use a Wolfson DAC as well, but not entirely sure which one