sounds like comparing apples and oranges.
microsoft handhelds are trying to be like mini laptops.
palm devices are handheld organizers, with the capability of running some extra applications and devices.
I played with the jornada and ipaq and they are nice. the color screen is great. but for the price, I would pay the additional 2-300 bucks for a low end lap top. ( you could get a brand new one for about $800compact, toshiba,and sometimes you could find HP and IBM)
palm and handspring are doing good. ( could you imagine if all the palm and handspring devices had the apple logo

)afterall, those guys all came from apple. Marketing dept. and Engineers from handspring use macs.