If you have a Zune Tag and an Xbox Live Gamer Tag which are the same then you can change the Windows Live ID associated with it. The way you can do this is by:
- Signing in Xbox Live on your Xbox 360
- Select your your Gamer Tag in the "My Xbox" section
- Select "Manage Account", (5th down on the list)
- Select "Windows Live ID", (3rd Down)
- Then select "Change Windows Live ID" (bottom of list)
- You then follow the steps of:
- Entering in your current Windows Live ID username and password
- Then Entering in the New Windows Live ID and password
After this process it should transfer all of your Gamer Tag and Zune Tag Information over to your new Windows Live ID, Including songs purchased, Songs listened to, Xbox Live Points, it should transfer everything over.
Unfortunately the only way I have found to do this is through your XBOX 360.