A handful of iRiver H300s are starting to escape into the wild (in Asia at least) and the photos are starting to hit the web. DAP Review found a couple of reviews with tons on photos. First is a Chinese review at imp3.net (machine translation). Second is a Korean iRiver forum user review (machine translation).
Also, we found someone brave enough to tear the cover off and peek at what's under the hood. EasyDigi (machine translation) hacked up their H320 and got photos of the circuit boards and highlighted the chips that power the device.