so i am planning on switching from @gmail.com to @me.com when iCloud and iOS 5 are officially released. will i be able to switch my iTunes account from @gmail.com to @me.com?
Nope. Currently @me.com email addresses automatically come with an active iTunes account, and you can't merge a new account with an old account. (Yet. See the front page stories)
I'd keep the @gmail.com email. There's no benefit to going to @me.com.