“While we have great respect for Microsoft, we are frankly underwhelmed by the much-hyped Zune device,” Wu said in a research note today. “Microsoft had hinted of an all-new design from the ground up, but from our analysis, it appears that the Zune is essentially a repackaged Toshiba Gigabeat that has seen limited success. Moreover, the software is similar to the Windows Mobile OS licensed to its hardware ‘partners’. At this point, we believe this could end up being another classic case of overpromising and underdelivering by Microsoft.”

Holy crap dude. Let’s be realistic. First of all, no one has actually seen the Zune outside of the folks up in Redmond. Basing analysis on… Well… Nothing… Is typical, but is also stupid.

The device isn’t out yet, no one knows anything about it, and the feature set we do know is pure speculation. Can we call a moratorium on calling the thing a failure at least until it hits store shelves?

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