iPods, yes. Everything from simply jamming some earbuds under your helmet, to an ICS interface switch (our AT's knew how to build them, and would do it for a sixpack if you bought the parts).
Not so much rock out moto tunes Iron Eagle-style, but just a way to make those really boring long flights pass more quickly.
Agreed. Having a switch is key. Rumors of a device with an automatic cutout when you speak exist, but I have yet to meet anyone with it.
If you use CEP's in your helmet, it's like making a $60 aircraft your personal stereo.
**NOTE** Discretion is obvious when using these devices.