Looks very much like a SHARP Zaurus.
Apparantly that's because IBM did a Joint Venture with SHARP: steal the LINUX PDA ideas from Sharp an sell it as a new concept :-)
But PPC in the hand is a good idea, except that this device has TCPA restrictions!!!
TCPA is NOT compatible with LINUX!!!
So I will boycott this PDA. I stay with my PSIONs and Sharp ZAURUS running OpenOPIE :-D
Bye MANOU