Alright, found some info... sorry for the long/multiple posts.
The Sirius ReGo, currently under development, has been kept under pretty tight wraps... a little bit of information can be found here:
http://www.engadget.com/entry/1234000427026209/
Quote:
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Sirius Xact ReGo: interestingly, it plays back and records up to 4 hours’ worth of MP3 audio
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