FIIO's M21 looks pretty decent:

https://www.fiio.com/m21

Its an audiophile market now, you know .. gold buttons sound better, and all that.

"Buy now" button goes to a 404 page? Or maybe I need to be on a Chinese VPN, who knows these days.

(Anyway, I was merely interested in the price range, and probably not actually buying.)

Sony Walkman series also has nifty looking devices, but way over my budget (even the entry level model).

Dunno whats up with their "Buy Now" button, other than its not unusual for manufacturers to not actually sell their products direct.

Amazon has it listed for 220euro's, which is a reasonable price imho.

Of course there are other manufacturers out there, this is just the one I know about ..

"reasonably priced"

It's not really a mp3 player that a regular person would use anyway. Seems to be all on high-res audio and high power output for the headphones. No casual music listener needs that.

$300 is reasonable, imho. Cheaper than an iPhone anyway.