The only thing that iPod has for it is media. I hate the itouch.
Here's the thing though. After dealing with the iTouch, S9, Sony NWZX1050B(1060 if you want more memory) and P3 in real life, I've come to the conclusion that internet reviews and images cannot compare at all. Go find a place where you can tinker and play with all the players in real life before making a comparison. Being able to compare in real life is nice too, but not always doable. I got lucky. I compared my S9 (They didn't have one) a P3 and the Sony NWZX1050 in real life.
iTouch... even the newest one cannot compare at all. Though it has a nicer playlist feature. (I hate this player to hell)
But here's how I would rank it.
Playlist set up ease of use:
iPod (drag random stuff to playlists you make yourself) - Supports multiple playlists
Sony NWZX (Select things to go into a playlist via tick box) - Supports multiple playlists
P3/S9 (AFAIK you need to make .pls and load them to your player.) "playlist" isn't the right word here. Though there is a "favorite music" function.
Sound Quality:
S9
P3/ Sony NWZX
iPod
Outer Aesthetics:
S9
Sony NWZX (debatable, some hate the granite look from pics online, but it's amazing in real life)
P3
iTouch
Interface: (music)
Sony NWZX
P3
S9
iTouch (I feel it's too cluttered and clunky)
Interface: (OS)
iTouch
Sony NWZX
P3
S9 (NEEDS MORE MODS!)
Size: (Smallest to Biggest)
P3/SonyNWZX
S9
iTouch
(I had my Cowon S9 with me when the lady showed me both the Sony NWZX and the P3 in Hong Kong)
Weight to Size ratio:
P3/S9
iTouch/Sony NWZX
I might add that the P3 and S9 feel like nothing after picking up the iTouch and the Sony NWZX. However, while the iTouch weight seems clunky and unbalanced to me, the Sony NWZX feels good. Nice and solid but balanced. The P3 fares a little better than the S9 in weight feel, but both are light after picking up the aforementioned. The P3 might feel nice and weightier in your hand than the S9, but I personally prefer the balance that the S9 has over the P3.
Default headphones:
Sony NWZX (Hands down. This one even has built in noise cancellation)
P3
S9/iTouch
Sony's given headphones are damn nice. I forget the price that I was quoted when I saw them, but I think they were around 120 CAD or so at the time. The P3's aren't too bad. But not crazy awesome. The S9 and the iTouch have about the same quality. The S9's is butt ugly whereas the iTouch has at least some aesthetics. However, those who buy the S9 are more inclined to upgrade headphones too. iTouch... probably not.
Price to "value" ratio: (not sure now...)
P3/S9
iTouch
Sony NWZX
Screen quality:
Sony NWZX
Samsung P3
Cowon S9
iTouch (by a HUGE margin)
Outstanding features:
iTouch: Easy playlists, media (games, internet etc.)
S9/P3: Blue tooth, .flac support, MP4
Sony NWZX: Very good headphones (not audiophile grade, but you know. Great for portability at least), Noise cancellation (No one else can come even close without you dishing out the same price of your player to obtain noise cancellation headphones.), Granite feel (This is awkward for some. I thought I'd hate it too, I didn't even bother showing it as an alternative until the sales person showed it to my cousin and I. It's a damn nice look and feel. You get good grip that the other smooth players don't give you without a shitty squishy case)