have to disagree with the "nobody will go to Walmart because Walmart isn't cool" line of reasoning. the vast majority of music buyers don't give 2 sh-ts where the music comes from - Napster and Kazaa proved that - all they'll care about are Easy and Cheap. if walmart can deliver on that, they have as good a shot as anybody.
besides, just where do you think Apple's Pepsi-drinking market buys their swill?
If Wal-mart sold songs I wanted for a dime less than iTunes and if they worked (played on iTunes), I'd buy there in a New York second. You betcha buddy :).