Paul Thurrott's SuperSite for Windows: Microsoft Zune Review

Stark Zune reality check from Paul Thurrott. 

Overall, the Zune is absolutely decent. It's got a nice, large screen, a simple menu system, and intuitive controls. It gets good battery life, and does provide the most basic functionality that most people expect. It is, in other words, completely average. But since you can buy a lighter, nicer-looking, and more capable iPod for exactly the same amount of money, and can find other iPod models that meet different needs at different price points, you should almost certainly avoid the first generation Zune. It just comes with too many compromises.

The bottom line is that Microsoft should have waited until it had a more compelling product to sell. I can't imagine what they were thinking.

Source: Paul Thurrott's SuperSite for Windows: Microsoft Zune Review