I've criticized the Apple ads and enjoyed parodies of them here, so I guess it's fair to link to a piece of online video that imagines what Microsoft might do when it tries to copy the iPod - but put its distinctive mark on the copy. Click here to view; warning - has sound. It would be funnier if it weren't so realistic.
But Microsoft might be changing its M.O. For what it's worth, here's the "Zune" prerelease buzz site. It's definitely not an Apple site. But it seems even less like what you'd expect from Microsoft. Maybe somebody at Microsoft has a clue - and an original idea.