At least in our Zune, Toshiba is the NAND flash supplier, and it's in two separate packages. We are told that the 16 GB version has one package of Hynix NAND.

The long rectangular chip near the center of the board is the Phison Electronics PS8006 NAND controller.

Above the dock connector is an Atmel 8 kilobit AT88SC0808CA CryptoMemory EEPROM chip.

On the left side (with the sine wave logo) is a Wolfson Micro WM8352 audio codec.

As evidenced by the writing on the dock connector, the Zune is actually manufactured by Foxconn, the same company that produces iPods for Apple.