30 gb iPod->PSP->Zune 16. Had some hiccups at first, I couldn't sync, deleted libUSB, worked beautifully, better than iPod in nearly every way
IMO except lack of eq support but it's a trade-off.
Either have the same so-so, overpriced PMP as everyone else with an equalizer or a more feature-packed PMP that sets you apart without an eq.
Zune hands down.