iPod and WMA Functionality
According to DanceFrontDoor.co.uk the PortalPlayer chip used in the Apple iPod (PB5502B-C) is capable of decoding WMA (Windows Media Audio) by default. (but this functionality is obviously not enabled in the iPod)
Certainly, Apple's decision not to allow the iPod to play WMA-formatted songs has always been strategic one rather than a technical hurdle.
With HP's recent adoption of the iPod, there was some speculation that the iPod would support the Windows format, but HP clearly stated that WMA support was not planned. As well, reliable sources had indicated the same.