what is chinese iPOD--a podcast (as in ChinesePod)? a music source? If it were I, I'd buy a Win mobile rather than Palm product--I know the Palm still has a lot of partisans, but you will have so many more resources on a Win mobile gadget than a Palm. For example, to install PD and put most if the humongous files on an expansion card, you need to buy a 3rd party app--ZFilez. Windows explorer (the equivalent on the ppc) is built into Win mobile.
Since you're going to be using it with headphones, you don't need to worry about how big or wonderful the speaker is, both platforms do a good job performing the basic PDA duties, I'd go by price, amount of built-in memory, maximum size of expansion cards, cost of those cards, and the resolution of the screen. One of the reasons I like Win mobile machines is that I love that sharp VGA screen.
Sandra