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Have you ruled out the Google Pixel USB-C earbuds? Those work well for me and the design is nice and simple. I’ll probably keep using them until they break one day (like you also have mixed feelings about bluetooth).
Remember seeing that Google was going to phase them out eventually but they still seem to sell them at least for now.
Think you would likely have to scour garage sales and used buy/sell sites for one of those ancient portable mp3 player devices. I remember the old iRiver devices did support FLAC natively but that was before 128GB storage existed so no idea how something like that would behave when you stick in a 128+ GB SD card into it.
The other tricky part is that something that old/used may have a worn out battery so any device with a built-in battery may not stay on for very long.
The other comment makes a good point, starting out you should focus on anything that https://www.rockbox.org/ supports since that’ll give you FLAC support. (besides the Archos, apparently it is impossible to play FLAC on those https://www.rockbox.org/wiki/WhyRockbox.html).