Things have been slow in this part of Allan's forum so I thought I'd ask this question.
Does your list have a mission statement?
When I start any new project I develop a short mission statement. I then come up with some key points and associated benefits that will differentiate my list in the marketplace. And I find a subscriber incentive that is tightly targeted to my list mission and content.
Do this and you'll find the rest of the process easier. You'll have the bullet points and subscribe incentive for your optin page. You'll also have the general framework for your list content and offers.
This works for most any new project, whether web site or list.