Microsoft makes Zune HD. I see no reason why it couldn't extend the brand to a Zune tablet.
This is probably the only thing from Microsoft that I really like and would promote to others from Microsoft. (Yes, I use windows, but only for gaming reasons) I've never heard/liked anything that goes along with ITunes or and IPod, and IMHO they got this product right. I've had mine for over two years, and had it in some very harsh weather conditions (140+ degrees), and still it works like it always has. Not like the rest of the guys I work with who have gone through almost 2 or 3 IPod's a piece! So they should expand on that market.
Today is a good day for information-gathering. Read someone else's mail file.