Thanks for sharing your experience, Enzoten. I don't have any difficulty with my P2 though. Many times it requires a tap to choose a menu item and then another to open it, and I wonder if that's what most people believe is the "problem". I know that going from an iPod Touch to the P2 that second tap is very annoying.
I'd love to see a side-by-side video of taps on the P3 and P2. Over time I've found the P2's UI to be very efficent. Has the P3 maintained or improved upon that efficiency? Does the P3's UI make it easier or harder to get to a specific media file and back?