All I see is a bigger screen. on thIs website:

http://www.nytimes.com/2006/11/09/technology/09pogue.html

?_r=1&pagewanted=2&ref=technology&oref=slogin

I learned that “The Zune 1.0 player is pretty barren, too. It doesn’t have a single standard iPod amenity: no games, alarm clock, stopwatch, world clock, password-protected volume limiter, equalizer, calendar, address book or notes module”.

ALSO:
“Naturally, you also miss out on the 3,000 iPod accessories: speaker systems, microphones, cases, home and auto adapters, remote controls and so on. Over 80 percent of 2007 cars will have an iPod connector option — zero for Zune. And there’s only one Zune model; there’s no equivalent of the iPod Nano or Shuffle”.

AND:
“The bigger problem, [...] You can play a transmitted song only three times, all within three days. After that, it expires. You’re left with only a text tag that shows up on your PC so that — how convenient! — you can buy the song from Microsoft’s store”.
>YOUR OPINION?
According to David Pogue, from The New York Times, Published: November 9, 2006
:
“The Zune matches the price ($250) and capacity of the 30-gigabyte iPod. But it’s noticeably thicker (0.6 inch vs. 0.4), taller (4.4 inches vs. 4.1) and heavier (5.6 ounces vs. 4.8)”.
“The Zune has a built-in FM radio receiver, and even shows the name of the current song, if the station broadcasts it. Reception is fairly weak, the headphones must be plugged in to serve as an antenna, and you can’t make recordings.

The big, whomping Zune news, though, is wireless sharing. The Zune has a built-in Wi-Fi antenna. (Turning it on costs you one hour of battery life.)

During the playback of any photo or song, you can view a list of Zunes within 30 feet. Sending a song takes about 15 seconds, a photo 2 seconds; you can’t send videos at all.

Your lucky recipient can accept or decline your offering — and, if you have really terrible taste, can block your Zune permanently”.