An NVIDIA Tegra chipset pumping away at the heart of a portable media player is no guarantee of success. See, there's this little thing called software and Samsung's YP-M1, aka Beat Player M1, still needs some tweaking. It's not awful, but the performance isn't even close to being Zune HD-like. Perhaps Samsung's using a weaker Tegra system-on-chip. We don't know. We're told that these are hand-made engineering prototypes so there's hope that Sammy can work out the kinks before these players go production. Unfortunately, we couldn't get a real sense for the audio quality from the show floor due
