Any mp3 player that requires any kind of database or other data structure other than reading the card and the tags is over-engineered and is probably full of DRM junk.
The database allows easy managing of all of your songs on the iPod, because it can stay in memory permanently. The HD doesn't has to spin up adding a delay or additional power consumption.
The navigation via playlists, titels or artists is an instant experience. Imagine 1000 or 2000 songs in a flat directory structure which are read to retrieve information from the id3 tag.
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The database allows easy managing of all of your songs on the iPod, because it can stay in memory permanently. The HD doesn't has to spin up adding a delay or additional power consumption.
The navigation via playlists, titels or artists is an instant experience. Imagine 1000 or 2000 songs in a flat directory structure which are read to retrieve information from the id3 tag.