For a practicing physician seeing patients, I believe it is unethical to accept gifts or payments from any medical company. It's a difficult enough job without the overlay of an inherent conflict of interest such payments inevitably create.
In today's real world of research, I understand that the cooperation/fudnding between physicians and medical device makers/pharmaceutical companies is not going to change soon. This requires a high level of transparency on both sides and more than a little skepticism in the peer reviewed literature and mass media.