Screaming Penguin - Source Does Matter

The Sharp Zaurus is a Linux powered handheld with Qtopia OS software (written by TrollTech, makers of QT, which powers KDE) and support for just about anything. The machine is a big hit with the open source crowd because of course it can run anything you want it to run (just about, Java, C, etc.) It sports Opera browser and more.

The linked review is quite favorable and points out that this machine is great even for users who dont give a hoot about hacking their own code onto it. The hardware is very impressive and the software has a few minor glitches but none that are major (and not that are not already present in other handheld OSes such as Palm and CE.)

The open source nature of the Zaurus should mean it improves in the software area very very quickly. That combined with solid hardware and an underlying Linux heartbeat make it the standout handheld (IMHO.)

For more info check out the linked Oreilly real world review.   The Sharp Zaurus -- A Lovely Little Computer