According to Ars (a well respected tech news website), it is not subsidized.
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I am personally against vendor lock in. To my knowledge (and in my limited experience), PDA phones especially are only subsidized when purchasing a contract. When I bought my current phone, I was in the middle of my contract. I ended up paying ~$700 for it. I believe that especially in this case, I should be able to take my phone to whatever network supports the technology it uses. If I like the device, but not the carrier, why should I have to give up my phone (or buy another one)?