I love the world time (user set-able) clock on the ipod, when i'm traveling or working at home and want to see what time it is in another country, I grab the ipod.
Yeah gapless playback would be good. Also it would be nice if you could tag compilation albums so the artists don't show up with a single song in the artists menu. That's not possible is it with the zune? That's one of the reasons all my compilation albums go into the ipod and not my zune.
I would also like to be able to edit tags when the album is already on the zune without having to have it in my library.
Oops this has turned into a zune wish list.