Now, I take a more 80/20 approach: I clearly define my needs and shut down any thoughts about features and capabilities that I don't need right now. Frankly, after years of thinking that I might use a feature later, I realise that I never do and never recover my investment in these kinds of gadgets.
Finding a trustworthy review source is key — by trustworthy, I mean mostly in line with your own standards. However, if you can try it yourself, that's always better.
For sound on small devices with clear voice and a good dynamic range, Samsung is quite good with its high-end Galaxy Tab line.