In the hallway at the math department at Colorado State University there was a bumper sticker stating that a lottery is a tax on people who failed math. When I stop laughing histerically at the positioning by the folks at Napster that's the feeling I'm left with. Napster is a tax on people who failed math. It reminds me of the time last month when Creative and Dell's folks were disparaging the iPod shuffle. They have grown very quiet as the sales of the tiny player have soared.