Even Apple fan bois are giving high marks.

The good: The 80GB Microsoft Zune MP3 player features a 3.2-inch glass LCD; a user-friendly interface; exceptional navigation control; audio and video podcast support; a superlative FM radio with RBDS information; wireless syncing and sharing; high-quality earphones; revamped Zune Marketplace PC software; Zune Pass subscription music support; good audio quality; and a built-in composite-video output.

The bad: The Zune is a PC-only device that requires its own software and still does not support older WMA-DRM9 music files; Zune Marketplace does not offer TV or movie downloads; the USB connection is proprietary; no Wi-Fi music streaming; and the EQ feature has been removed.

The bottom line: The Zune has blossomed from an ugly duckling into a worthy iPod alternative.

Zune (second generation, 80GB, black) MP3 player reviews – CNET Reviews

Zune 80 GB Digital Media Player Black (2nd Generation)

Still …

My advice is not to buy any MP3 player with a spinning hard drive disk. You want FLASH memory like the iPod Nano. (Zune does not offer a flash player yet.)

The Microsoft strategy of excluding Apple and Linux users from using their products is a big mistake long-term. A big competitive disadvantage. If they want to compete, they need produce the best products, easiest to use for the most customers.

Sounds like Zune 2 is a good product. Why hobble it? Why not accept the inevitable decline in market share for OS software and try to gain market share in audio players?