In a previous life I'd go off the deepend about the difference between 'podcasting' and offering an audio file for download on the web, but that was a previous life. Every organization that comes onboard and starts offering "podcasts" brings more credibility to the space. I welcome (almost) all comers.
The MOMA podcast looks pretty interesting. It's an XML feed of the audio that you would hear if you were going to visit the MOMA and take one of those little audio dealies around with you. It's kind of a new take on sound-seeing.
Take a note from the guys in the list above. If you're thinking of a corporate podcast but can't quite wrap your brain around what you're going to use for content - put some crazy ideas together and see what shakes loose.
Or send them to me and I'll tell you what I think :)