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1. A player software replicating the Empeg GUI and feature set was available on PC, possibly TOUCH based.

One or the other ! If its touch based then its not replicating empeg GUI. Centro player is true emulation for some of the empeg front end.

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2. The above player could create it's track DB (and Empeg player related features) by looking at a specific directory tree on the local HDD/SSD containing an MP3 collection.

Ok, it does this. At the moment it doesnt offer much more though. Its a little primitive but works.

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Also, currently there are several x86 (even just Atom) touch tablets that would work nicely as in-car PCs (I am thinking Lenovo Tablet 2, Microsoft Surface Pro), actually. In that case, It'd be nice a Windows player

Hmmmm .... welll errrrr hmmmm ....

Centro will compile on Liux/Intel and Linux/ARM - so a tablet with linux will run the software. In theory it would build for windows with a little work, I have no plans for a windows version though.

As an embedded developer I find your logic fuzzy. My aim was to create an empeg style player that will run on modern hardware. PC, Raspberry Pi etc. Later adding a real display and button hardware to the raspberry Pi to create a player device.
The software is pretty flexible and will work in many configurations but it does not have a GUI as such, nor is it windows like, cloud like, or touch screen. I would go as far as to say that if it was any of those things it would not be like an empeg at all.

Cheers,
Jon