Yesterday I updated my Zune to the latest software and firmware, Version 3.0. While the PC part of the software did not change too much, it still slow, consuming a lot of resources, being the last thing you want to have to handling your music collection, with a very simplistic way to categorize your music taste (good or bad, come on, give me back the 5 stars system), the mp3 player part of it has changed up to the point that I believe that there is not any other mp3 player capable of compete against the Zune.
This new version has put in full us the WiFi capability of this device allowing people to check the online store and purchase songs on it. But this is not all, now you can tag songs while you are listening the radio and buy them later on, when you connect your Zune to your PC. I tested this feature Yesterday and I love it.
They added a few more options like Games, a more sophisticated social, etc, which do not mean to much for me but I'm sure that teenagers will love it.
Yes, Zune is in my opinion the mp3 player that gives you more for your money. You won't find any mp3 where you can buy songs right from the FM radio embedded in the player, that option along separates this player from the rest.
Now the only thing that we really need is Microsoft to go back to the PC part of it and redo that part form 0 because what we have is not good at all.