David Pogue of the New York Times has written a review on the Zune. Pogue, last year along with Walt Mossberg, dissed the Zune saying that it's not iPod.
This year, he carries a different tune in his review of the new Zunes, he cites the strengths and weakness of the Zune device comparing it to the iPod. He expresses that Microsoft is learning to "carry" the Zune brand which he believes has established it's own identity over the iPod.
"But Microsoft's new, second-generation Zune music/photo/video player is a pleasure to use. It fixes a long list of things that made the original Zune such a pathetic wannabe. Best of all, the new Zune is starting to develop its own identity. The echoes of Microsoft executives saying, "It'll be just like the iPod, only ours," aren't quite as loud on this one."