Good luck trying to access the Zune hard drive, Microsoft won't allow you to (IPod does). I have an 80 gig IPod video (And before that a 4 gig IPod mini) and each one allowed me to use the remaining hard drive as I saw fit, great for moving files from one PC to another, storing dvds on it, etc. Zune restricts you from doing so.
Zune is also bigger and bulkier than an IPod, I can tell you that there's no way I can wear my Ipod on my shorts unless I'm wearing a belt, can only imagine what the weight of a Zune would do. And whomever came up with purchasing music using points instead of currency needs to be kicked in the groin. 79 points to purchase a song, $.99 credit will give you 79 points???
Not saying the IPod video is perfect, I hate the fact that I can't transfer via firewire (IPod mini allowed me to), don't like ITunes (I can only imagine how much I would hate Microsoft's software), the screen is too small, picture syncing sucks (Unfortunately Zune wants to also follow this path) and I wish I could access radio, not just FM but AM or have the compatibility of satellite.
Don't get me wrong, competition = better products and better costs, but so far sales are disappointing, in fact 4 IPod products fared better in the first week release so I'm not holding my breath.