I’ve not personally held a Zune. I’m not really inclined to. But this article in The Chicago Sun-Times perfectly chronicles what happens when you put the customer last in any product (or service).

The customer loses. If you’re a monopoly like the airport, that works OK. When you’re going against the entrenched leader in MP3 players, that’s not going to work. If you have any competition at all, that’s not going to work.

First, figure out what the customer wants, then figure out how to make money from it. In that order.