Calm down... Sure I was comparing headline specifications there but this is what most people use to decide what to buy.
I've used a T39 daily for 3 months and I can tell you that most features just don't work correctly, even after 5 new firmware versions over 5 months. The interface is a bad copy of the Cowon D2 and no way does the battery last 30 hours! Personally I wish they would stop trying to add new features (that don't work) and fix some fundamental flaws.
Okay, have it your way... The T39 is like an old Lamborghini... Occasionally brilliant but under-developed and unreliable
If you mean a new Lamborghini, they're owned and designed by Audi so hardly a difference league from BMW then?