For those of you who own a shiny new Zune, here’s a quick little guide which explains how to transfer your TiVo recordings to the Zune. Basically all you need to do is use TiVo Desktop Plus ($24.95) or regular old TiVo Desktop (free) with a free encoder.
Let me know if this works for you. I’d love to see a video of a TiVo recording being played on a Zune.

TiVo Desktop has offered .tivo -> .wmv conversions through Windows Media Player for several revs now. I haven’t tried it with the Zune, but it should work without requiring a paid upgrade to Plus or third-party encoders.
Step by step guide to convert a tivo file to your zune ipod psp etc mp4 player
http://www.dvd-ipod.biz/zune/tivo_to_zune_converter.html