lol, I can see it now, constantly overheating, people burning their fingers, mass law suits.
Seriously, if there's one thing that microsoft do worse than software and advertising, it's building hardware. I mean, the Zune never even made it to Europe, because microsoft never released it here. If they have that much faith in their product, it's not going to be very good.
Sorry, but that's my opinion. You can say what you want, but if it can't compete against other players (which, let's face it, loose hands down to iPods), how can it be good?