On the surface this seems like a great deal, but I checked around the marketplace and I was hard pressed to find popular songs that came in the MP3 format.
It seems like the only big record companies that have MP3 files on the Zune marketplace are Universal and Time Warner. Sony and Columbia don't seem to have MP3s. I wish there were an advanced search feature in the Zune software so it was easier to locate MP3-only music.
I'm sorry, but I'm not going to download WMA files even if they don't have DRM - MP3 is still the way to go if you want to be totally compatible with many more devices.