i vote for ipaq too, the only thing that bugged me about my ipaq was if you forget to charge it, it reset itself, but thats no only the ipaq, and you should have it synced anyway.
as for cpu power, has anyone seen a useable linux on a palm ?
and no ucLinux doesn't count, my cellphone can run that.
i usually use mine for playing mame though..
pocket pcs are also risc based so mhz is valid