I bought a "lot" of personal cassette recorders with a bunch of crap, a really nice unit and this Koss Music Box Player. I'm kind of impressed, the build quality is a little better than normal and it's not bad looking. I dug up an old thread where it was included as one of the golden (plated) players. http://www.stereo2go.com/topic/index.php?content_oid=257009101853085170&board_oid=193392314111653483 Koss is still in business and the website lists this from 1982. https://www.koss.com/history
These rebranded walkmans released by big name companies always fascinates me. Koss chose to pick a model from Sanyo, a quite reputable company, while some other big names (Rotel, Uher, etc.) used more generic models.
Sorry for the late reply SIT but I've also thought about how these companies had stellar reputations in other areas but went Middle Of The Line on personal tape players. If I owned more crappy players I'd start a thread called Iconic Companies that released crappy portable cassette players. Older Uher seems like they were up there with Marantz PMD 430 and Sony D6C's but in the 80's dropped down to crap level. I don't much about Rotel to comment.