First off, a big thanks to Phillip Colmer for sending this tip our way.
This is an ad on YouTube, although it does not directly point at the Zune it does give hints towards it being so. The hints I am referring to are the "future of entertainment" and that they are holding a small hand held device, and as well as the fact that it says it would be coming around the same time Zune is rumored to be announced/released.
Sit back and have a watch. Enjoy.