Daring Fireball and the Dell Ditty
Follow footnote to see explanation that this storage estimate requires encoding songs as 64 bps WMA, which bit rate is half that of Apple’s default of 128 bps AAC, and roughly equivalent in fidelity to that of transmissions carried over tin cans and string, but which, perhaps, is not a dirty marketing trick, but, rather, a fair assessment considering that anyone with such profoundly bad taste in industrial design who would consider purchasing this device probably also has such bad taste in music as not to notice that their 64 bps-compressed songs sound like mush.