DE2 Kit music(.wav) player

Hello,

I am trying to build a music player on the DE2 Board equipped with Cyclone II using the wolfson codec inbuilt on the board.

I needed suggestion/advice on few things.

1) Is it easier to read the .wav files from a sdcard or from a usb pendrive.(which one better from the two options)

2) Which would be more suitable; programming on the NIOS II processor or in VHDL

3) Finally what is the complexity level of trying to write a algo to decode the audio data from a .wav file using VHDL.

Thanks,

Husein