I would not get him another one any more than I've give one of my kids another one after they were irresponsible like that.... hint or no hint.
I'd be lying if I said that emotion was not present. But I'm trying really hard to squelch it, and not have that be the reason if I decide to not get it for him. Because, after all, even though it can feel that way sometimes, I am not his mother.
Would you normally spend $300 on Father's Day? If so then buy the IPOD touch.
Not normally, no. Once in the past 5 years, did it go over that amount, and that one was 'practical'. However, we don't have 'yours-mine-ours' money, it's all 'ours', and although I wouldn't just throw away $300, it won't break the bank- so if he decides to buy it for himself, getting him a different gift would ultimately cost the household more money, if that makes sense.
We are all only human. I once lost a ring that came from DH's family - he did not get mad at me and still enjoys giving me jewelry all these years later. If your DH feels bad and would like another one, I would say "stuff happens" and buy it for him. Even if he is thinking that he is "making it better" by sacrificing another holiday's gift to replace the lost one, I wonder if it wouldn't also go a long way towards him feeling forgiven if you give him another one, rather than him purchasing one for himself sometime down the road. I hope I am making sense - I sometimes have a difficult time translating my thoughts into words!
Very good point. Thank you. I'm now leaning off one side of the fence...
As the mom of a little girl that can't find hers in her room and an adult that has left something behind that cost a lot and had sentimental value to me in a hotel toom I MIGHT look at a refurbished one. I have an ipod that I use on car trips to relax and at the dentist and stressful places. MY DD could care less that she lost hers I only found out she lost it when I asked her if I could have it. So I am kind of in between on this one.
lol, that's how I knew he wanted another one. I caught him browsing refurbs on the computer. I have never bought anything refurbished (well, except by default- see the Roomba mentioned upthread

-which had to be replaced the first week, because it didn't work right out of the box

) I'm a little hesitant to go that route.
Thanks everyone for your input. It's really helped!