You can give Tallest Skil a calculator after you've used it to work out that 4GB of storage in the HTC One V is smaller than 64GB in the iPod Touch.
Add £20 to 25 for the cheapest price of a 32GB microSD card.
A 32GB iPod Touch cost £249 (see Apple UK Online Store) is almost a pound cheaper than the HTC One V but with four times the capacity.
I anticipate you'll argue that the HTC has unlimited storage as you can swap unlimited number of cards but then each card needs to be paid for, driving the price of your solution up.
Furthermore your HTC One V can only access content on one card at a time.
And you can learn how to use google whilst the calculator is being passed around
£277.94 will get you a HTC One V with a 64gb SD card
£329.00 for the 64gb ipodtouch
Erm, which is cheaper?
Oh... and if you want to be really arsey, the card has a 5 year waranty, the phone has two years. Vs one year for the ipod. Also factor in the fact that the oner will be less likely to use the iTunes store and they can save 3% in VAT on music downloads