I plan to get one next paycheck. My family needed monetary help so I couldn't afford one. =/
I'll get the Zune80 because of the "premium" headphones.

Zune Software handles Podcasts pretty well, and if you can't find one in the Marketplace, then you may use the link from a website, etc. and maybe even request the podcast you want to be added to the Marketplace.

Find me on the Social.
http://social.zune.net/member/draquish