Here is a good read that Luigi shared with me. It's called "Zune's new tune". He mentioned a couple quotes from the article that he liked...

..."We're developing a brand that is more warm, more welcoming, kind of a smarter alternative," says Jason Reindorp, a marketing director at Zune.

and

"The folks on the cutting edge of that group said, 'I don't want a waify little iPod. I like the colour of the Zune. I like the chunkiness.'"

Check out the article at Theglobeandmail