if any of these things want market share they need to be way below the ipod price point.
Design reminds me of the Samsung Nexio. http://www.mobilemag.com/2003/06/13/review-samsung-nexio-s160-5-pda/
Got one from the "old" version via the bay two month ago. No manual, no driver cd and a bug in the touchscreen calibration app. But biggest problem had been the build in battery with only power for 1 1/2 to 2 hours.JJ