I think it been said before in these forums that with the hardware in phones in the year or two you're probably not going to notice a difference in audio quality.
What could be interesting is perhaps talking about and comparing audio and media players on the various mobile platforms. I just recently downloaded jetaudio basic on my Galaxy s III and I'm really enjoying the functionality of the player (especially the notification play controls.) The player is pretty easy to access advance features which I have to give them credit for. It seems like someone actually put thought in users actually using those features than just burring them in a sub menu (just for the sake of saying they have those features). It has a pretty good basic 10 band equalizer but I'm not really a fan of the Jet audio affects. No doubt, they are the best digital audio enhancements I've herd compared to Dobly enhancements and SRS. However, I just find them a bit artificial in a way I can't explain.