Does it still make sense to buy an iPod Touch?

CNETDoes it still make sense to buy an iPod Touch?CNETThis post started out as an iPod Touch deal: Walmart had the refurbished 5th-gen Touch (32GB) for $179, the lowest price I've seen for that model and a whopping $120 less Apple charges for a new one. Alas, it sold out before I finished the third paragraph.