I have seen some questions and concerns about only being able to have 1 account for all of those service. On iOS 5 Beta 1, you CAN have seperate accounts, for some you can have multiple. FaceTime can have mutiple accounts, seperate from all the other services. iMessage can have multiple accounts, seperate from all the other services. iCloud can have an account seperate from all the other services. App Store and iTunes store accounts are linked at the same apple ID as always, but can be seperate from all the other services. By default, your Apple ID is used as the account for all other services. To change this, go to the settings of the service your trying to change (ex. iMessage) and tap on where it displays your ID/email. Then tap sign out, and sign in with your desired account. You can do that for each service, and they will all be seperate. To create an @me.com email, go into Settings then go to the Mail section. From there, tap on MobileMe and create your account! You can use this account for iCloud, and any other services using the method above.