Zune is very behind of iPod.
There's exclusive for iPod that Zune don't offers, on iTunes store, they offers alot of movies (including with buy or rent), alot of tv shows with different channels, varies of Podcast (that's video about game review, skateboard, sport, tip and hint for games, cheat, BMX and other more) and alot of music video. iPod Touch has anything that I want but iPod Classic is compared to Zune with limited feature.
For Zune, they only offers music from Zune store, there's no movie and tv shows, plus Zune don't have CC decoder built-in since current gen of iPod has CC decoder built-in. You can rip the DVD movies and transfer into Zune but I don't like rip the DVD because of make CPU so hot and longer than download due slower superdrive (8x), when CPU is very hot then OS runs like slower and unstable.
iPod is support on PC and Mac but Zune is limited to PC only.