Now that Office 12 Beta 1 has been announced I can share the great news that one of the components that it has is a 2-way Sync for OneNote.

If you've never used OneNote it's a must have application for note taking - whether you have a Tablet PC or Not!  I use it with my laptop to capture meeting notes and action along with all the to-do's I have day today. 

The Office 12 capabilities allow you take capture notes on your Smartphone/Pocket PC and sync them to your laptop/tablet!

Chris Pratley one of the OneNote team has written a great article about it's capabilities!

http://blogs.msdn.com/chris_pratley/archive/2005/11/21/494990.aspx