My understanding is there are decent MP3 players by places like Fiio at this point? Haven't used any of em in anger though

Though I have a walkman (that kinda sucks cuz it's android.... it's (USB-C AND annoying Android OS) XOR (Proprietary charging cable) from Sony nowadays

> Why can't somebody take simple smartphone hardware and make a modern media player that is not a phone?

Sony Walkmans are this, along with a bunch of the random mp3 players you would find on amazon. I don't know why some other people replying to you are acting like this doesn't exist.

> Sony Walkmans are this

The cheapest one I'm seeing is the Sony NW-A306. That's around $600 - I think it fits into the OP's category of "some sort of enthusiast audiophile flac player thing that costs way too much"