Haha, yeah, I wonder what Microsoft choke up...
Might be good, if its got a good battery life (hopefully removable at that), good sound features
I had the Iaudio M3L (35 hours battery life). Suited me fine even though half way through its life, the screen stopped working (it was seperate to the player on the remote), and then at the end, the headphone socket went because I dropped, it but I loved the sound.
Best player I ever had that, and it lasted about 2 1/2 years which wasn't bad. I needed a new one anyhow, as I could only have it on Random.
But the fact it didn't use ID3 tags was a plus