I don't think so. But respected blogger Mike Evangelist theorizes that the Zune could be massively subsidized by Microsoft to gain overnight market share. Since a big part of the Zune revenue picture is subscription-based content, why not "give" away devices (hoping for a lifetime of subscription dues) in a market that's still dominated by Apple?
Current speculation has the Zune at $249, the same price as the 30GB iPod. Prior to Apple's price-crunching iPod announcement, the 30GB Zune was unofficially set at $299. A sub-$100 price would rock the market for sure.
Source:Mac Daily News