...I almost always recommend to people the iPod Touch because inevitably it will ALWAYS come down to the apps and their availability. Unless you're happy running a smartphone already (Android, etc.) that satisfies your app curiosity, the wide range of apps available to the Touch will just be too big of a temptation to ignore. Even if you don't want to buy apps, there are plenty of decent, useful FREE apps available through the iTunes store. The Zune Marketplace until now can't say the same thing, and it's not at all clear if the it's ever going to get better even with the introduction of Windows Phone 7 and its own app ecosystem.
If you're absolutely CERTAIN that you'll never have any need for apps on your PMP then I'd say it's a tossup between the two. I prefer the Zune HD UI far more than the iPod Touch's, but I like the newest Touch's screen better for movies. Neither the HD or Touch are the best-sounding audio devices on the market, but to my ears I tend to like the HD a tad better...but it's only by a very small margin. If you end up using your PMP for web access, the Touch is superior IMO; the Zune still has a ways to go in that regard. Battery life has been about the same between the devices. I really don't like either client application; iTunes is kind of bogged down and a computer resource hog and Zune Software is just frustrating and overly simplistic to work with when it comes to managing my media library. So in the end and in the Big Picture of All Things Considered it still really comes down to apps to break the deadlock...and in that respect the Touch comes out far ahead.
I'm looking for a good mp3 player that can also play movies.
I've narrowed it down to two choices: A ZuneHD or an IPod Touch. I'm not sure which to get though. I've read both good and bad things about both of them. I'm mainly looking for your opinion. I know this is a kind of lame subject, but I want to make sure I get the best one for me. Thanks in advance...