I've noticed something about n810's speakers.
I think that some low-pass filter even software one could do the job.
When I listen to some high quality files (mp3@256kbps or FLAC) - high frequencies just kill my ears and I have to turn volume down. As I turn volume down - low frequencies become barely noticeable.
To sum up - it's hard to listen to the music on n810's speakers.
BUT - when it comes to - let's say Digitally Imported streams @96kbps - sound is just GREAT. I can turn volume up and n810 beats my both IBM R40 and Samsung R510 laptop speakers with ease.
Maybe there's no need for internal speakers to have such wide bandwidth? Simple hardware/software filter (turned off for headphones) would do the job IMHO.

@XTC

In case small (10*10*15 cm) fairly good battery/mains powered loudspeakers are an alternative,
consider my post :
http://www.internettablettalk.com/fo...ad.php?t=27388