PL: We were really impressed with the quality of the music and the great screen and overall design impresses. The bundled headphones too are welcomed, but can be bettered.
YouTube is a fun distraction but web browsing is something of a non-starter and we aren't sold on the noise cancelling. We'd have liked more defined buttons on the top to make in-pocket control a little better.
But overall, the audio quality speaks for itself. If this is the most important thing to you, then it is worth checking out the NWZ-X1050. If it is all-round entertainment you crave, you're better off with the iPod touch.