Anythingbutipod and Ihaveazune have done some research and have discovered that the 30GB Zune failing bug also affects its twin brother, the Toshiba Gigabeat S. According to them, the culprit is the power management circuit.
The fiend is Freescale's MC13783 PMIC-a chipset used to regulate and control power-which is used in the the Gigabeat S Series. This is the model that Microsoft used as the basis for their Zune.
Whoever is guilty here, don't worry if you are one of the six people who have a Toshiba Gigabeat: According to one user in the same thread, the Zune fix works too. [Anythingbutipod forum thread via Anythingbutipod]