The problem here is that most headunits just weren't designed to deal with 160GB HDDs. They were designed to work with USB pen drives. Where this gets even more tricky is that none of the manufacturers list the limits of their file systems on their websites, instruction manuals, or marketing literature.

All of the knowledge on the web is based on trial and error. I've heard that some Kenwood units have a limit of 99,999 files and 99,999 folders. I've also heard that some Sony units have a limit of 999 files regardless of the number of folders. I've heard that Clarion players support up to 255 file in 512 folders for a total of 130,560. I've also heard that it can depend on whether the drive is formatted as FAT32 or NTFS.

But there are just too many variable and too few published facts to know for certain.