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Actually, I realize there is a tradeoff to be made between the recorded quality and what I will hear out of my headphones. It also depends on what I'm using the music for.
If it's just background while I'm working, or something to help me relax, then I don't fuss as much about the quality and instead, opt for decreased storage requirements (so I can get as much on a card as possible). In these cases, WMPlayer's variable bit rate seems to work just fine. I've found I lose too much on .MP3's, but I do produce those for overall compatibility with other units.
If it's something important to me, such as a piece of music I really care about and expect to hear all the nuances (such as a live concert), then I worry more about the quality and 'hang the space requirements'. But I understand, too, that I can't afford studio quality headphones or a professional listening room, so you have to balance the amount you record vs. the equipment's ability to reproduce it faithfully.
You also have to be concerned with compatibility of the format with the equipment you want to play it on. The iPAQ 2215 is good, but it's certainly not going to produce concert-hall quality sound no matter how the music was digitized or what the iPAQ is attached to -- the D/A converter just doesn't have the oomph required.
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/drt
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