I agree, in a market against the ipod touch, I think that Ms should have brought a few more features. While the Zune HD is a step in the right direction it still is missing some key features that the ipod does very well. Also, iTunes which is written in spagetti code and probaly apples worst software, is better then Zune's software. Which is a shame that Ms a great software company can't make a decent media player interface. Also, what is up with the $15 a month, I can see the use, but if you only want a few songs that you don't have it would be nice to have alternate options. Lastly where are the apps?
Overall, owning both a Zune HD and Ipod touch, I must say that the ipod is a clear winner. NOt to discourage the Zune HD, I really like mine, but when it comes to functionality as well as astetics the ipod really does a bang-up job.