In this way, Microsoft is able to have their cake and eat it too. They build the bar high through a concept, then they pit manufacturers against one another to polish and mass manufacture the idea. Are you confused? That's only because it is confusing. Foley summarizes the point better:
There will be Zune phones. There will be other kinds of Zune-enabled mobile devices. But they won't be crafted - beyond the reference chassis - by Microsoft.
Even the original Zune was made by Toshiba, technically. [ZDNet]