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It's a matter of what is important to you. I think the Dell design is so-so, but taste is very subjective.
Spec-wise the Dell is clearly the better value, but how do you quantifiy size. A PDA is supposed to be small. Lighter is better. I now I overpaid for my 4150, but I had the Dell and found myself leaving on my desk more and more. It was simply too heavy. The 4150 goes everywhere with me.
Wireless is a snap on the 4150, can't speak for the dell. I gave it to my 20-year old and he loves it.
In my mind, if you can afford the extra bucks, I'd go with the 4150. If you want to stay in the $300 range, you'll be quite pleased with the Dell.
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