[NLS]

I have to disagree with some of your points.

Most benchmarks are NOT in favour of 39XX and remember the early e740 BIOS did not support the ATI gfx chip (I am not sure it REALLY supports it yet).

Bigger screen does NOT mean better. It just means bigger pixels. I am not sure this is good.

In any case 39XX screens ARE better indeed (not because of the size) but we have to remember did not just "happen"; it happened on the backs of disatisfied 36xx, 37xx and 38xx users (iPAQ were the first heros of screen dust after all - people tend to forget).

Also since 39xx is a biffed up 3xxx I EXPECTED it to be more stable (for now) than FRESH (and with more hardware in them) models of other brands.

As for sound... come on! I don't think you can really distinguish a PocketPC when using mediocre stereo headphones. If you want sound you are in the wrong market after all. Get an iPOD or a Clie.