Итог тестирования железки на id3-tags:

iRiver H320 ver. 1.06E, ver. 1.28E

fra-24-utf16-be.mp3 “N”
fra-24-utf16-le.mp3 "+"
fra-24-utf8.mp3 "+(2)"
rus-1-iso8859–1.mp3 "+"
rus-23-iso8859–1.mp3 "+"
rus-23-utf16-be.mp3 “N”
rus-24-utf16-be.mp3 “N”
rus-24-utf16-le.mp3 "+"
rus-24-utf8.mp3 “N”

./non-standard:
rus-23-utf16-le.mp3 "+"
rus-23-utf8.mp3 “N”

henker