- not all apps seem available (e.g. WhatsApp) but most seem there.
- no music / movies / TV shows available
- AV mentioned that they currently selling Brunei iTune gift cards
The gist of the process:
- Load the App Store in iTunes
- Search for a free app (e.g. Angry Birds)
- Download the free app
- Sign up from the dialog box
- Select "None" as a "Payment Method" section during the registration
I still think getting a US iTunes Account is still the best option as it is completely unrestricted. You can create a US account without a credit card, using the same method above but select US instead of Brunei. You will need to buy gift cards online though, and I have bought iTune gift cards from both PC Game Supply and Jerry Cards with good results so thus far. See which works best for you and join the ecosystem that has yet to be rivaled (especially outside the US).