As a recent convert, my observations:
PocketPC is MUCH more imposing to a neophyte. Very little is obvious.
It is not obvious how ActiveSync works. It is not obvious how to
indicate where your files should be stored. It is not obvious how to
even find certain files.
PocketPC battery life is much reduced relative to a Palm device.
That said, once you get over the hump, the PocketPC is much more
fun, much more flexible, much more useful. Once you start to understand
the PocketPC, you won't go back...But you've got to get people over
that hump. People not interested in computers are not likely to be
fast to embrace PocketPC.
And I still haven't figured out how to let two people with their
own PocketPCs share a single desktop (without logging in as different
users) without clobbering one another's data...whereas that's intuitive
and trivial with Palm.
But the truth is out there: Palm is on the decline, WinCE is going
to win in the longterm, unless Palm does a MAJOR revamp on both the
OS and on the hardware (sorry, those sorry lowres displays and 2-8mb
of memory just aren't cutting it anymore).
Kwad