First of all, Zunes do not work with Macintosh computers. And like Apple's often-criticized format, which locks music downloaded from the iTunes music store so it will not play on non-iPod devices, music from the Zune Marketplace will play only on Zunes, not on iPods or other players.

Even Apple's most strident critics acknowledge the superior craftsmanship of the iTunes software and music store, especially the way they work seamlessly with the iPod hardware. Microsoft, perhaps the world's best-known software company, should have been able to dissect the iTunes software and at least match the features and elegance of the iTunes system. It fell short, however. Apple's iTunes, both the computer client and the online media store, both the Mac and Windows versions, are way ahead in design, features and implementation.

Testing the software less than a week from the public launch, Zune's PC client and online Zune Marketplace were erratic. Microsoft's online music store appeared meager compared to Apple's, and although Microsoft said it would stock "millions" of songs, the selection was relatively small, and many of the listed albums and songs were not available for purchase. The Zune Marketplace is music only, with no music videos, TV shows, Hollywood movies, podcasts, audio books, games, album art downloads or other features found on iTunes.

Apple wins, in a landslide.