I loved my 80GB Zune but I bowed to pressure and got a Touch when I discovered how well it could act as a fully visual remote control for my squeezebox and that was something I had been craving for a long time. I also was annoyed at the time that MS had chosen not to release their VERY nice HD model in Canada and that it would be stuck at 32 MB for a long time (I hear rumors of a 64MB model now but how long will that take to get to Canada?)

I have come to really appreciate the diversity of the Touch but I keep an undying rage for iTunes. My wife now uses the Zune and it is the first player she ever owned that she hasn't repeatedly come back asking for help. The interface is easy and the software interface works the way I prefer it to.

Both are great products and although I won't give up the extra versatility of the Touch just yet, my very personal opinion is that the Zune is a better designed product.

Again, personal opinion only, expressed for anyone contemplating which to buy.
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With great power comes Awesome irresponsibility.