The ETEN Windows Mobile Phone Edition
Taiwanese 2-in-1 PDAphones lovers rejoice, for they now have an additional Windows Mobile Phone Edition hardware to lay their hands on: The ETEN M500.

Looks real good, but lacks WiFi and a built-in keyboard - something that’s consistently left out of small PDAphone models. It’s not a deal-breaker for us … so long as they have SDIO-compliant slots we can stick the SanDisk WiFi SD Card in, which the M500 has.
We are warmed with more Phone Edition PDAs coming out in the market, because we strongly believe the capabilities of such hardware is much more resilient and productive for the professional (and geek) on-the-go. The Windows Mobile Phone Edition hardware is a much more accurate competitor for the reigning Palm powered smartphone, the palmOne Treo 600/650.
No prices that we understand of; only available in Taiwan as far as the details go, so pick on up if you happen to be transiting the country on flights (not that we are completely sure it’s available in their airports.)
Edit: infoSync World says it’s selling end-January in Taiwan and February worldwide for approximately $549.00 t0 $599.00 … Alternatives? The i-Mate JAM; PPCW.Net has it on preorder for a pretty $692.70.