Depends on what you're looking for; form or function. The XT-301 is a very slick looking piece of equipment. Somebody has spent a LOT of money on the case design, and in almost all consumer electronics most of the cost is in the case.
You can pick up an Enaly for around $35 on Ebay. Is the XT-301 at $324 ten times better in terms of function, no. But if image is important to you and you have the bucks, why not buy the XT-301?
I tend to be a card carrying Luddite when it comes to case design, I'd rather spend money on function, quality and reliability than flashy appearance.