I got to physically see one of these devices yesterday as one of my colleagues had one that he had bought over in Asia!

O2 XDA Atom GSM/GPRS Pocket PC (HK Warranty, EN)

All I can say is Wow!!! It is the smallest Pocket PC Phone Edition device I've ever seen!  It feels so well built and the 2.0 megapixel camera was excellent!

I'm seriously tempted to get one myself and noticed that Expansys had them on pre-order!

http://www.expansys.com/product.asp?code=126950