And here I thought you meant music creation.
I'd go with Android, then, if your concern is easy ringtones
plop them in the folder on the sd card and done.
For listening, well, the Galaxy S3 and Note 2 feature a Wolfson DAC. Look around on headfi.org, there are some guys running USB DACs on their Androids iirc, too.
Neutron Player is also really nice (UI looks like a DJ app lol, but... yeah) with it's parametric EQ, 64-bit audio processing, and a slew of other features aimed at audiophile types. The dev is easy to get a hold of, too.