Unfortunetly, I never owned a Zune 30, but I have a Zune 80. I think the sound is well balanced and gives a natural sound to all music at about %35 and up of the max volume. There are certain senerios where i could have liked an EQ however, but its not too much of a problem.
Regarding the Ultimate Ears...well I actually use UE Triple.Fi 10 Pro with my Zune (and Klipsch Custom 3). But i have had a pair of Super.fi 5 pros before with another DAP. I think paired with a Zune 80, they would sound sorta muddy with strong mid-bass and lacking treble. At least that was my initial impression of them when I used them with a Creative Zen Vision M with the EQ turned off.
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