It is hard to think of a valid reason for Microsoft's new Zune HD media player to exist. Not that it isn't feature, spec and price competitive with Apple's iPod, it's just that being competitive isn't enough.

Microsoft needs a decisive win across the field of the media player battle and has little hope of achieving one. Not in the next few years.

Zune clearly loses on ecosystem, at which Apple excels. If you want access to the most content and applications, the best accessories, there is simply no comparison between Zune and iPod.

As a desktop application, iTunes cannot be beat. Windows Media Player has lost ground and seems unable to gain it back.

More: http://pcworld.com/article/172033/