The COWON S9 is infinitely more awesome than the iPod and the Zune. Here are a few reasons why: AMOLED touch display, video playback, FLAC and OGG compatibility (though unfortunately no apple lossless), a completely customizable interface (flash/actionscript), Themes and more themes, games and apps, drag and drop file syncing (no iTunes or special software required), highly customizable equalizer. And they regularly provide free updates. On August 17, they updated the firmware with even more features (previous update was July 24). It also has a microphone and a radio. I also hear they are working on porting rockbox to COWON.
I was a bit nervous when I purchased this, I carefully read reviews and so forth about it, but its a Korean brand I had not heard of before. I've owned it for about three months now and I have absolutely no regrets. It doesn't have quite the storage capacity of iPod or Zune (30GB), but don't think I could fit my entire collection on them anyway. I keep my music in three different places on my computer, some mp3, some flac, some ogg. With my S9, I can just drag and drop whatever in there and it maintains the same folder structure so you can easily find things (ever try making sense of the organization iPod uses?). I'm using my music collection in ways that were simply not possible with my old iPod. If your iPod or Zune has recently bit the dust, I highly recommend.