I'm getting the same issue!!!! LOTS of dropouts on my nokia BH-604 headphones!
VERY frustrating!
I too switched off the wifi and thought it had fixed it, but it started up again.
I *SUSPECT* it may be an I/O issue - I think it happens mostly on high bitrate MP3 files (256 Kbit) so there may be an I/O bottleneck somewhere. Also seems to happen when there's high CPU / lots of apps open.
Does anyone know what codec the bluetooth headhones use (wikipedia says MPEG-1 , MPEG-2, MPEG-4, AAC, and ATRAC)? Maybe the issue is somewhere in the pipeline of: [read file off flash->decode mp3->recode into MPEG-2 or whatever->transmit to headphone via bluetooth->receive&decode&DAC] (when you think about it, it's amazing it even works!

)
I'm going to do some more testing and report back on this!
Cheers,
Wolf