So Microsoft's thinking of developing an iPod-killer? So says BusinessWeek, which reports that Microsoft hasn't decided whether to go ahead with the "xPod" project yet. My advice is simple: don't do it,  Bill, because it's already too late unless you want to be a marginal play. I mean, the iPod is so well-entrenched, Creative Technology and iRiver barely have a foothold - let alone Dell and its Digital Jukebox. The iPod's hold on the market has given its default status with consumers in that when most people think about buying an MP3 player, they immediatley think about an iPod. The same goes for the Blackberry and mobile e-mail, no matter what Motorola, Nokia and Microsoft may try to tell you otherwise.