As H2O Audio's most significant iPod accessory to date, the iDive 300 ($350) is a deep dive waterproof case and speaker system for use with 2005-2007 iPods, as well as newer models if you're willing to wait on additional rubber inserts. The plastic case uses a new locking system with a cam knob to safely seal itself against water intrusion, promising waterproof protection down to 300 feet depth. You're able to use buttons on the case's side to control…