I had been researching for a couple of months, to replace a Zen Xtra 40gb, that still works, but only on the power adapter. I don't know how many articles I read, but it seemed that the zune was getting grudging respect from the reviewers, even though it seemed like the media darling ipod got the shiny star. The things that stood out about the zunes were.
1. The Pass.. I love it that I can download what I want to, without having to purchase it first. A 30 second preview on some songs is not enough sometimes.
2. The build of the zune is superior to the ipod in my opinion. It looks and feels like a well built piece of hardware. The ipod on the other hand looks to me like they're going more towards it looking like a piece of sculpted art. I'm afraid if I sneeze too hard, it'll break in half.
3. The zune is a bit heavier. Some people might not like that, but I do. I want to be reminded that a zune is in the pocket, before the clothing gets tossed in the washer.
4. the screen is readable. I have enough of a vision problem, that the ipod screen is too little, and the zune screen is just right.
5. FM tuner... I live in a pretty rural setting. If the power goes out, I want a fast way to catch weather reports, and breaking news as it happens. I also like the fact that on most of the radio stations around here, the song name is displayed. That way, I know what to look for. Haven't attempted the purchase from radio feature yet.
6. It seems that a lot of what you pay for an ipod is based on the Apple name.
7. The zune sounds better in the headphones, and over my A/V receiver than the ipod does. Maybe it's just my perception, but it seems that MS really worked on the audio processing hardware in the Zune. I can appreciate that from my Creative Zen days. Ipods just sound tinny to me.
After all of the consideration, it was just a matter of finding a good deal on the zune.
I got mine through Newegg, with an A/V dock, and saved a pretty good deal of money. Yay newegg!

I also had the opportunity to try out an Apple Classic 160 for a week. I put some music on it for a friend. It just didn't sound that good to me.