Too bad it doesn't run Linux (but someone will probably port Linux to it soon).
The problem with this device is that it
doesn't run WinCE. Normally, I wouldn't touch a WinCE device with a 10 foot pole, but running XP on this is just asking for trouble.
Microsoft products are designed to be insecure. Just imagine using this in some Cafe, reading your mail, when - viola - your handheld and is 0wned by the-Microsoft-bug-of-the-week exploited by some virus/trojan/worm.
At least WinCE is far less susceptible to such things.
And don't get me started on Microsoft support of DRM...