Following with the story of the new ultraportable series one friend of mine told me that he would prefers the new asus Eee
http://en.wikipedia.org/wiki/ASUS_Eee_PC
This laptop is supposed to cost 200$ in USA but for spain the price I have found is 384€. I let you to make the euro to dollar change.
Looks good but maybe 4 to 8 Gb is not enough for a device like this. Also it lacks the waited visible-at-sunlight-screen.
Definitely there is a new category on the market for <400$ devices. Not PDA not Laptop, something in the middle. Maybe also we coul put ipod touch in this category (the hacked one of course…)