Yeah,
but,
some opinions are more informed than others.
You'd be lucky if you could find a 40GB Zune for $100 on Craigslist or eBay and I'd be seriously concerned at what kind of shape the thing was in if you did find it. The 40GB isn't even available on the market anymore except for maybe the discount clearance bin. Microsoft prices the Zune pretty much right in line with iPod pricing (at least until they discover they can't move their stock and then they start slashing their prices on them). If you're so hung up on price as the primary point you would use in selecting a player, a Creative Zen monkey-stomps the crap out of any Zune.
Windows Media Player can't be used to load songs on a Zune.
jag