(I am a Zune user)  Obviously this $30k figure (for 120GB) assumes someone filling it up with music purchased from music store.  I would say anyone with more than 20GB is likely a heavy podcast user and perhaps someone who downloads tv episodes. But the point is still correct, subscription provides better value.  If I was to improve the video, I would also make it clear that in addition to unlimited music, you can to mark 10 tracks per month to keep in your permanent collection.