This is nearly the same as the ePods device. Difference being it has 32mb RAM and 32mb ROM, twice as much as the ePods. It has the latest WinCE 3.0 I think.
I've hacked a nearly normal CE shell into the epods already. It is a nice device, 640x480 DSTN touchscreen capable of displaying 16-bit video (came default at 8-bit because of RAM constraints I bet). Also, it is similar to WinCE 2.11
If you aren't afraid of registry hacking then this device is very nice. It's retail value is about $700, if you were to try and buy one with out the internet service.
You can get the ePods from Fingerhut.com or Amazon.com for about $199 though the supplier is out of business.
NadaPC will give you one for $21.95/month (36 months) or $790.20 +$59 shipping and handling.
It's a fair bet that NadaPC will be out of business like every other company with this business model. Even if they do go
out, chances are they will sell your contract to another company.
IMHO, ePods is the better choice since the units are in the retail channel there is no way you can get held to a TOS.
With NadaPC you are buying direct you can't get a unit without a contract.
ePods is risky because support may vanish at anytime.
NadaPC is probably a better bet if you are paying for dial-up anyway. The device is essentially free that way.