Ipod Classic 160gb audio quality? Options

[ArtMustHurt]

How's the audio quality on the Ipod Classic 160gb 7th generation?
I read some reviews saying the audio quality had gotten worse in the newest classic model(compared to the older models).

[DigitalMan]

I would expect that the biggest differences in sound quality would be due to the simple interaction of headphone impedance, MP3 player output impedance and the size of the MP3 player's output coupling capacitors.

I do remember some portable player designs where small value DC blocking capacitors were used to save money, which can interact with headphone impedance and roll off bass, for example. At any rate, a simple frequency response test into a representative impedance would quickly put the question to rest.

This is a more plausible explanation to me than significant DAC differences. Also, we need to be careful (TOS8, etc.) that what is actually more accurate sound be less "pleasing." I think we've all heard where an accurate, flat bass response can sound "thin" compared to some people's preferences or expectations.