Why David Berlind is so wrong?

Over at the ZDNet blog David Berlind is rightly saying that the Zune won't take the #2 spot in the pre-Christmas personal digital media player sales list. But he's being a bit stupid in his views of why Microsoft won't take him up on his bet.

Zune's Bill Wittress says that with Sandisk in #2 spot with ten percent of the market it would be difficult for them to over-take them as they're at different price-points. Sandisk offer cheaper MP3 Players, whereas the Zune is at the $149 mark.

It really is like comparing apples and oranges! But Berlind's ego gets in they - he couldn't backtrack and say he's wrong could he?