Ipod photo $379.99
40 gigs? yes
USB 2.0? yes
voice recorder? NO
FM tuner?
remote? no but that's not a problem
MPEG file playback? NO
First alternative: the iRiver H10 is $349 ($30 less)
40 gigs? yes
USB 2.0? yes
voice recorder? yes
FM tuner? yes
remote? no but that's not a problem
MPEG file playback? yes
color screen? yes (If I'm spending over $250 for an MP3 player, it should have a color display, that's just my opinion)
The big problem is most accessories for it are only for sale in S. Korea as of now.

second alternative: the Creative Zen Touch for $314.99
40 gigs? yes
USB 2.0? yes
voice recorder? yes
FM tuner? yes
remote? yes (sold separately)
color screen? blue only but they might be producing a photo version although I'm not sure.

The ipod photo also CAN NOT download pictures without paying $30 for a cable!
Finally, you might want to see this: www.ipodsdirtysecret.com. I don't know if it's true but the Ipod's appeal dropped another notch. What would you prefer? Are there any others out there that do the same without the low battery life and at a slightly lower price? I might spend $320 or more but not $400.