The 60GB model has more RAM than the 30GB
I've found that my 60GB iPod has a 64MB RAM buffer compared to the 32MB found in all previous iPods. Dissections posted around the net of the 5G 30GB iPod show it only has a 32MB buffer. When you go into diagnostic mode, hit Menu to go to "Menual Test," go to NTF, then AutoTest, and then SDRAMQuickTest, it says on my 60GB: "64MB SDRAM OK".
To be sure, I play a set of tracks on the iPod of 35MB and the hard drive only spins up once at the beginning, loading the entire 35MB into RAM and not needing the hard drive to spin up again. This is true for a set of tracks up to ~50MB. On an iPod with only 32MB RAM, the hard drive would have to spin up somewhere in the middle.
This means that the increased RAM gives the 60GB model better battery life (though it may also have a bigger battery) since the hard drive spins up less, which is a good thing in general for the hard drive.
To be sure, I play a set of tracks on the iPod of 35MB and the hard drive only spins up once at the beginning, loading the entire 35MB into RAM and not needing the hard drive to spin up again. This is true for a set of tracks up to ~50MB. On an iPod with only 32MB RAM, the hard drive would have to spin up somewhere in the middle.
This means that the increased RAM gives the 60GB model better battery life (though it may also have a bigger battery) since the hard drive spins up less, which is a good thing in general for the hard drive.