Have not tried it but know people who are using these units with good success. Definitely going to pick one up in the near future for HD downloads of TV programs. Figure it's a much better way to go versus paying for cable if you don't have interest in live sporting events and the like.
At any rate, the reason that I bother to post is regarding the question about playing FLAC files. I have a friend who has one of these and apparently it does not play FLAC files gapless. This is no big deal for many studio recordings as there is already a small gap between every song but if you're into live music or have studio recordings where one song seamlessly goes into another without any gaps you will likely find this device annoying for that application.
At any rate, the reason that I bother to post is regarding the question about playing FLAC files. I have a friend who has one of these and apparently it does not play FLAC files gapless. This is no big deal for many studio recordings as there is already a small gap between every song but if you're into live music or have studio recordings where one song seamlessly goes into another without any gaps you will likely find this device annoying for that application.