After doing quite well reminding the great unwashed that Apple computer hardware is more expensive and you can get a better spec for a much lower price on the PC, Microsoft is now trying the same advertising game with the iPod.

In the the advert Wes Moss, Certified Financial Planner, says that that iTunes "costs a lot" while Zune Pass "costs a little." Basically his argument is that you have to pay Jobs' Mob a buck a song, while if you pay $15 a month for a Zune subscription service, you end up paying a lot less.

It is probably true as you can fill an MP3 player with loads of music that you never listen too, where as the Zune service you pay a flat fee and listen to what ever you like.

Microsoft will have an uphill battle convincing people that subscription is the way to listen to music. As Frank Zappa said: "communism failed because people liked to own stuff". 

However it is amusing that in taking on Apple in its iPod territory, Microsoft is trying to score on the fact that Apple is really expensive.