Some less enlightened individuals believe that because a PalmOS device lacks such a capability, they should follow the WindowsCE path. No, this article is not about the religious war between PalmOS and WindowsCE, err, Windows Powered devices. This article discusses why the PalmOS devices lack such a capability. Obviously, 3Com is a large company, as are many of its licensees. There are a number of factors involved here.
Battery life is perhaps of highest concern.
MP3 decoding, for example, especially of high-quality MP3s, requires an abundance of processor power, which leads to much lower battery life. The necessary audio amplifier would also contribute to the diminishment of battery life. PalmOS devices are meant to extend your personal computer, not replace it. Playing such high quality digital audio would also require more code put into the operating system, unnecessarily bloating it. Windows products are known for containing bloated code, Windows CE is no exception.