Best MP3 player on the market?

I'm currently leaning over purchasing Zune (30gb) but I'm a little disappointed of its requirements and somehow of its capabilities. The only pros is its 14 hours playing time and button simplicity, other than that...

* It requires an XP SP2 minimum based on their site (not that I don't have it but there might be some PCs that still don't have it.
* The wireless capabilities is a good added feature but can only be used to transmit between Zune.
* It could be that it's software dependent, which means it requires a software to transfer music (ie iPod using iTunes, etc.).
* Only supports AAC (mp4, m4a, m4b, etc.) and wmv. How about avi and mpeg?

Those are my current assumptions based on their site but if I'm wrong, I might re-consider it.
My alternative is Creative Labs vision W (30gb) which is $50 more for bigger LCD screen plus the fact that it supports avi, mpeg, etc without conversion. It also has more things to offer such as personal organizer, ZENcast...compared to Zune's limitation of feature. Creative Lab's Vision:M is also nice but less complexed version of W for the same price as Zune.
If you have any opinion or experience with both, please reply. If you also have another competitive MP3 suggestion, please feel free to add. Thanks.

 

Dude this forum is for PC hardware.

 

Oh dang, I should have posted it under Linux. Oops...confused