Really? There’s something appealing to me about decoupling my cellular modem from my phone; I used an iPod Touch instead of a smartphone for years (with Wifi and VoIP).
At this point I have zero interest in a dedicated audio player.
And if I wanted one… my watch holds more MP3s than the original iPod did. I can just play music from my watch.
Or my graphing calculator.
Or, for that matter, my over the ear headphones which have a microSD slot.