I don't understand why these features aren't standard. Empeg/Rio had gapless playback (MP3) in 1999. Long out of production, but you can still find them used and I believe the v3 Alpha firmware supports Flac http://www.empeg.com/downloads
My all-singing, all-dancing 2011 Kenwood with Satnav etc. can't do either of these.
The other great thing about the Empeg is it stays on for a preset time after you turn the ignition off, so it doesn't have to reboot when you start the engine of pop into a shop for 5 minutes.
The Empeg can take 2 hard disks but read this before going large http://www.riocar.org/modules.php?op=modload&name=Drive_Upgrade&file=index
Although I'm not using mine at the moment, it still tickles me to think my 2001 unit has an Ethernet port, runs Linux etc. It was very ahead of it's time - image how good their unit would be if they made one today.