DoCoMo is so far ahead of everyone else it is almost sick. Their latest offering is the Mova N505i (related to the Mova SH505i we mentioned back in June) which boasts a dual speaker system with surround sound capability.
If that doesn't make you lust, consider the fact that it also does split screening (reply to a message while you read the original), and has a scanner for "convenient reading and storage of URLs, mail addresses and telephone numbers appearing in magazines and other printed materials."
As you might expect it has about everything else as well. The pricing is open, and it will be available in Japan starting on the 4th of this month.