I think this was one of biased reviews I've ever seen. Why even waste your time with a Zune HD. Here is how I see the Ipod touch VS Zune HD.
1. Screen: Zune HD The OLED is brighter and more Vibrant.
2. UI: Zune HD The Ipod Touch UI feels dated.
3. Battery Life: I don't see a major difference either way.
4. Browser: Ipod Touch Safari is better hands down
5. Capacity: Ipod Touch has a 64 gig (Caveat: 8 gig Ipod Touch has gen 2 hardware).
6. Experience: More of a pesonal thing. Zune HD is great for music discovery. Ipod Touch is great for apps.
Note: That the Zune HD is still very new, so apps might be down the pipeline.
Ipod Touch: Only the most casual games work well. 75,000 apps is great, but when 10%+ is some sort bodily noise maker one questions quality vs quantity.
The mainstream media seems to love Apple and thinks everything else is lesser.