The better question is
What do you plan on doing?
Do you have a massive (60gb+ Music collection?)
Do you have alot of videos?
Do you NEED an FM tuner?
Do you NEED your handheld to be wireless?
If you just want a ZUNE for the sake of having a ZUNE, then go waste your money. You'll never use all of its features and it will probably get broken anyways.
But if you want something you can actually use on a daily basis, I highly suggest you get an iPod. The new iPods are the FIFTH iteration of iPods and Apple has them about as close to perfect as you can get.
The ZUNE is a new product
Nobody's had one, so no one can tell you if its a quality product or not. (Except Microshart of course, but they'll tell you anything to make a buck)
So, its up to you.