The X1061 arrived a couple of days ago and right out of the box has been impressive. Not to be too self-serving (how can I be, since CNET doesn't cut me any checks), but I posted a quick review under the 32GB X-series product listing. I do wish Sony had undercut the price of the 32GB 2G Touch some given the function limitations that the X-series has in comparison, but the audio SQ difference is so much better that at least for me makes the X-series so worth it.
http://reviews.cnet.com/mp3-players/sony-x-series-walkman/4864-6490_7-33485026-1.html?tag=userReviews;summaryList

Chowhound
Comic Vine
GameFAQs
GameSpot
Giant Bomb
TechRepublic