Microsoft made it no secret that they were gunning for iPod market share. And so far it's performance has been rather piddly. The Zunes are generally nice devices (I own a couple), but to date they're not earth-shaking developments that Apple needs to worry about losing market share to. Perhaps when the Zune HD finally arrives that might change, but for now Microsoft's (and CEO Ballmer in particular) own words get them the comparisons to Apple's iconic iPods.
I have noticed that in every cnet video and review that cnet is always talking bad about the Zune and making fun of Microsoft and that they can hardly go a single video without having to mention something about the Ipod. If you have something to say that would be great.