Absolutely no question it should be either Cowon S9 or J3.
I myself also had a Zune HD. NIce hardware but PITA software. I just had it with the syncing and converting.
Then I sold the Zune and got a 16gb S9 for around 110 dollars used, and I cannot be happier.
When people praise S9, they usually talk about the SQ, AMOLED screen, EQ, and battery life (all of which are true and nice) but the thing I like most about it is the sheer ease and flexibility of operation.
Drag and drop your music or video and it will just work perfectly. For the zune, I would have to convert many of the files (and still sometimes they would still not work) and then go through the annoying zune software to sync it (syncing was extremely buggy for me for some reason). Infuriatingly, sometimes the zune would even scramble the track numbers. It was just a nightmare. Not only is putting files in to S9 stupidly easy, it also maintains the directory structure, which, for a nerd like me, is very welcomed.
Becuase of this "transparency," S9 is also very flexible and customizable. Implementing user-made UI is easy and some of them are absolutely beautiful (therefore negating the only real advantage the Zune had imo).
On the s9 at least, there is bookmarks function which can save where you stopped listneing. I don't use podcasts, so I can't comment on that.
Cowon's EQ is well known for being superior to most of what's out there. It is also very customizable.
I didn't get to compare SQ S9 side to side with Zune HD, but my impression is that it is superior, especially with some EQ presets. It is quite spectacular with my shure e500, esp. considering its portability.
The only drawback I can conceive is lack of wifi (it was barely usable on zune anyway), slightly slower touch response, and the fact that you will fiddle with the UI a little to get a good feeling of it. However, I don't think this is really due to bad design. Instead, it is due to the player being very customizable and full of unexpected features (you can slow/speed up audio and video, take screencap of video, record radio,10+ eq presets, etc)
TL:DR, If I were you, I would get a Cowon S9 32 gb (around 200 new and even cheaper used). You can thank me later.
Edited by shoenberg3 - 12/22/10 at 12:46pm