Sorry, but I don't keep up the DD list any more. I stopped maintaining it when this board first became popular, since at that time the board was mostly on-topic and uncluttered which made it a good source of info. Regrettably, that condition no longer exists.
Orygun: I checked out that thread. Sinacull stated that he meant "In Systems" instead of "In sight," but others determined that was an unlikely component. Others speculated that the component may have been from "M-Systems," which would make sense given that they are definitely in that space (http://www.m-sys.com/) and have multiple patents on use of flash memory. Although the Ody is a HD player there is a flash-based buffer.
What's interesting is that M-Systems is listed as a competitor of e.Digital in the 10K:
We believe we have developed a leading comprehensive file management system capable of customization for individual customer requirements. Other companies offering file management systems include M-Systems Flash Disk Pioneers Ltd., Intel Corporation, FullPlay (formerly known as Interactive Objects Inc.), Digital5 Inc., PortalPlayer Inc., I/O Magic, and Datalight Inc. In addition to licensing file management systems, some companies develop their own file management systems for a particular product, either in total or by adapting from one of the competitive vendors.