Well what pushes the iPod platform over the edge is: -iPods are practically a fashion accessory now. -Brand recognition, by now it seems like most people have owned some kind of iPod. -Massive repository of Applications, growing at an amazing rate. -Familiarity of iTunes and ease of use of the iTunes music store. -Huge array of accessories, even Wal-Mart sells alarm clocks with iPod integration now, and a shocking number of cars feature iPod connections straight from the factory. While they may be fairly evenly matched hardware wise, Microsoft is going to have to seriously pull one hell of a rabbit out of their marketing hat to even begin to compete with those five things. So far their strongest marketing avenue is the subscription based music store crap, but I think people like owning their music and collecting it, not renting it. Regardless, it should be interesting to see what happens, but I'm not expecting any more of a splash than the original Zune made, and I'll probably pick up a Zune HD for fun when they hit woot.com.