I like my PCM-D50 for playback of .wav files (Redbook and the occasional PCM 24/96) from a sound quality standpoint. I don't mind the basic, single-level album folder style navigation. Although it's quite overkill for my use-case, which is work environment listening & never recording. Nicely built, solid piece of kit though. I also have not compared it to other recorders or hi-res audiophile DAPs. So this post is pretty much worthless to you.