I find it's convenient to have an internet setup for your Pocket PC at certain times. While I enjoy using my desktop or laptop to be on the internet, it's nice to be able to sit on the couch sometimes and surf the net with a handheld. You have the functionality there, and you do away with the added bulkiness of having to have a laptop on your lap the whole time.
Of course, with an X30, you are only limited to a 240x320 (portrait) or 320x240 (landscape) resolution, but it is still "manageable" though. Of course, a VGA device would make browsing the internet a pleasant experience, but then that would cost even more money...

Besides, there are a host of browsers for the Pocket PC that scale the webpage to the screen size so you do away with the annoyance of having to scrolling horizontally.