Zune was probably a better player. It was too late, and arrived when MS didn't much care.
There are emails unearthed in various lawsuits where you can read Bill Gates screaming at his subordinates: "why the hell can't our partners like Sony and Creative create a similar device? Give them all, give them early access to everything, work with them". In the end MS felt compelled to make their own.
> Zune was probably a better player.
In some ways, anyway. Never owned a Zune myself, but a university classmate did and I was shocked by how poorly it handled non-Latin languages… she had a ton of Japanese and Korean songs loaded onto it, and their metadata all displayed as "missing character" blocks. She used it a lot like one might use an iPod Shuffle despite it having a nice screen because the only way to tell what was playing was by hearing it play.
By contrast my 4th gen B&W iPod which was about 5-6 years older handled unicode just fine.
It let you squirt over a song to your friend
And they could listen to it 3 times in 3 days
Sony can't be bothered to compete with Apple in that era. They were trying to recover from their DRM dreams, and their devices were already sounding great with in-house software and hardware.
Creative's Muvo^2 already was the poor man's iPod with surprisingly good audio quality as well.