I've looked at Neutron and I did look again. The interface is very nice and technically it seems to moving in the right direction. It does seems to be a less mature product. One of the aspects of Poweramp that I believe is invaluable is that it is a very mature product with a very active community. Max (the lead programmer for Poweramp) is in his forum constantly looking for issues to address and how to improve functionality. In fact, it is not uncommon for him to respond personally to posts.
Another feature I did not see is the ability to skin the player. Poweramp's community has developed dozens of skins for the player making it easy to match it with the look and feel you created for your device.
I may check it out to see how it sounds though. Thanks for the tip. I haven't really auditioned many players in awhile because I am so satisfied with Poweramp.