It's not a rebadged Gigabeat. It's a new device that may share some internal design elements with the GB, but that's becides the point. These products are mostly defined by their software not hardware. There are a dozen players available with excellent hardware specs that only fall flat on their faces because of their software.

Apple's players are made by Foxconn and others and their computers are all in the same boat - Apple have no manufacturing facilities of their own. They just write better/more demanding specs and generally design their software better than the other guys.

I'm sure mroe than a few kids that asked for an iPod for Christmas got a Zune. And I'm equally sure stores are seeing a healthy return of Zunes this week.

I'm sure once Microsoft gets the hang of things they'll be able to compete with the number 2 and 3 portable DAP vendors. But I don't believe for a second they have a shot in hell of ever catching Apple. I'd be surprised if they could ever match iPod sales for any period of any length (1 day, 1 week, 1 quarter, etc..)

Hopefully they do well enough to get Apple back on the innovation path and perhaps address some of the faults with the iPod (some of them centering around basic navigation).