I'm considering the Tascam DR-100 Mk. III. Mainly to record, but it can play back as well... All sorts of file formats and stereo high rez recording with the possibility of three different power sources.
Any "only" $300 new. About twice the thickness of the Sony WM1A, plus rugged metal construction. Third generation interface allegedly perfected to be very intuitive (for recording anyway). I've yet to handle one, but it appears well built. it has actual buttons and knobs, rather than a touch screen, for critical operations.
Big sell for me is balanced in.
If I buy a "player" it would be one of these for the added (primary) function of recording.
I recently resurrected my Sony MD and found I can't get any drivers to load discs... I have now learned to avoid proprietary software requirements.