So while Microsoft works to get the first million Zunes sold, here’s some thoughts at what they 
need to do (and should have done at launch) to get to this milestone.
Zune lacks elegance – It’s actually not bad looking device but put it next to a 30gb iPod (as every reviewer has) and it looks and feels clunky by comparison. While the UI is very nicely done, most folks will never even get that far in the buying process. I won’t even go into the whole D-Pad disguised as a scroll wheel thing.
The Price is Wrong - While Microsoft priced Zune at $249 (and losing money at that price) all that did was bring them to Apple’s price point for a unit with no cachet. Let’s face it, Apple and iPod are strong premium brands for consumers. Zune is not. It’s hard to price yourself the same as a BMW when you’re an Hyundai. A $50 price difference could have appealed to value minded users initially. Michael Gartenberg - Lessons of Zune