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Speaking from a market perspective you may be talking some truths...BUT I could care less about profits and "company ownage". All I care is from the user percpective...

From a user perspective, Zune > Ipod. Hell anything is > Ipods. The lenghts I will go in the future to avoid Itunes and scroll wheel.

Otherwise Zune HD is going to undercut Ipod Touch in price and features... so its safe to say that form a user perspective Zune HD > Ipod touch even before Zune HD comes out.

Also Xbox 360 is the most versitile console this gen that provides a wonderful experience for least $$$. These are all MS wins...