In case you thought Microsoft would roll over and die now that Bill Gates is moving on, think again. Sources have, in a possible effort to take back the news cycle, confirmed that Microsoft is working on a digital music and video player and its own iTunes-killing music service. Per Reuters, the service will push pay-per-download but will, unlike iTunes, offer a subscription service as well. And Microsoft is going for the destination approach, too, building in lots of community features--you know, think MySpace back when it was all about tunes. The sources say it's really cool, so we can only assume those sources are most certainly from within Microsoft. Beyond that little bit of snark, I'll withhold judgment. I'm certainly ready to hear about a legitimate alternative to the OTHER empire.