Here are the flashable JB kernels.
18 June: http://www.sendspace.com/file/rakaiw / http://www.multiupload.co.uk/RQU9DR43AM
28 June: http://www.sendspace.com/file/vf5g8l / http://www.multiupload.co.uk/XCFQRUKUOH
Credit to those involved...
If they couldn't pull it off, Google would of chose another company (like Samsung)
Ran a few tests Xperia Play Vs Nexus 7.
All tests done using poweramp with the equal volume, tone control, EQ settings etc.
Tested with 320kbps MP3:
Rock -> Alter Bridge - Blackbird
Rock -> Coldplay - Easy to Please
IDM -> Anklebiter - Univ...