Following on from Paul Thurrott's look at the Lumia 520 and 521, Brian Burgess has picked up the Nokia Lumia 520, makes the argument that it's better value and more capable than an iPod Touch, and points out that if you are in Microsoft's world, it fits like a glove.

This phone completes my ecosystem of Microsoft devices and software. And at the risk of sounding like a fanboy, it fits in perfectly, just like an iPhone does in an Apple ecosystem. I just sign in with my Microsoft Account and everything is there on the phone. My contacts, email, SkyDrive files, Xbox gamer tag, music collect…etc. I’m also a subscriber of Office 365, and the Office apps work much better on Windows Phone than Android or iPhone, so that just another mark in the win category.

He's also invoked the ghost of the Zune HD to argue that even with the SIM Free price and a decent sized SD card for extra storage, the Lumia 520 (and other low end handsets, such as the Lumia 620, pictures above) are great choices if you are looking for a portable media player.

Think of it this way. The cheapest iPod touch you can buy at the time of this writing is for $229 for its new 16 GB model. The Lumia 520 comes with 8 GB of storage and lets you stick in a 64 GB MicroSD card which you can find on Amazon for about $50. So there you’re still saving $80 and getting more storage. If you were to buy the 64 GB iPod touch, it will set you back $399. Oh, and the Lumia 520 is an actual phone too, where the iPod touch is not.

With the Xbox Music Service, Nokia Radio, YouTube (just about), Pandora, Spotify, and other clients, he's got a point. Throw in the Xbox Live games and cellular connection alongside WiFi, and I'd certainly be comfortable debating that side of the argument.