Microsoft will allow Tegra platform, which’s capable of 1080p playback, and the Zune HD has already been outed as being built on the Tegra platform. Now, with this in mind, there are still a few things holding Microsoft back from enabling 1080p video playback on Tegra: The Zune HD likely won’t have the hard drive space to store more than a few movies in full 1080p resolution, nor is there much of a point in squandering space on a 1080p film and playing it back on a reduced screen. Storing 720p and scaling it down for playback on a smaller screen while on the move makes sense, but it doesn’t make sense to do this with massive 1080p video, especially when there isn’t even much of a perceived difference in quality when outputting both 720p and 1080p to a TV. Keep in mind as well that while Tegra’s power usage is awesomely low, playing 1080p video is still more energy-expensive than playing 720p, so 1080p will also reduce battery life. The benefits v. drawbacks aren’t in favor of 1080p, but at least it’s comforting to know that the ZuneHD is capable.