Zune > iPod because it has better sound quality and $15 a month unlimited downloads.
Plain and simple.
I can go to any $15 a month downloading service and import the songs to my iTunes library. Plus there's no evidence the Zune's sound quality is better.
Zune>iPod because I don't want a gaming system,
Ipod is not even close to a gaming system.
I want something that looks lovey

is cheap, and plays music and movies are a bonus.
Ipod plays music and movies.
Honestly I would almost prefer that the Zune didn't browse the web/have apps.
Ipod touch uses wifi to surf the web.