I would go with the zune... there is going to be a lot of third party software coming out soon. The XNA game development allows for many things to be added. I believe they are porting rockbox for it under XNA, and Im sure linux variants will be available. Since it has wifi I can also see a browser comin out, etc. There is a lot in store for the zune still. I currently test the games and can tell you... this thing was MADE for tetris. Audio quality on the zune is also better IMO, although not as loud as an ipod, it sounds better. Its up to you though. Personally I like being able to develop and have open source abilities for my Zune.