160 gig iPod > 80 gig zune >= 80 gig iPod
I'd rather have the extra 80 gigs over the advantages of the zune. Anyone who says shit about software is a dumbass seeing as all the good media players (winamp, foobar, media monkey, etc) support both mp3 players.
Zunes have the better screen and the wireless syncing, but the iPods have the best UI in my opinion. Depends on what you really need more, and seeing as how I don't use mp3 players to watch movies I'd rather take an 80 gig iPod. Both builds are equal... If you break iPods constantly you don't deserve to have anything nice. Seriously, how the fuck do you break an iPod? Those are fairly well built. I still have a 3rd gen that's only defunct in battery life. Also fuck iPod touches; they're are for hipster faggots/tools.