@PerfectPhase:

I'm all for Zune but it has a small marketshare compared to other players, and then on top of that it has to target a diminishing overall player marketshare? That doesn't make any sense when you consider it takes just as much R&D resources to develop such a player whether it sells a few or a lot.

I'd rather MS spend those resources on improving WP and/or Xbox (or Surface - give me a 12" or 13" version please)