I could not wait any more and I just opened my Axim.
All of you where right, PXA270 uses BGA format: all pins are below the integrated circuit and are not accesible nor visible.
There is also no way to locate possible wired lines to USB HOSTS pins, if they would exist.
USB HOST could only be hacked if pins were wired and with some help from Dell to identify the lines
Tomorrow, with day light, I will take a whole set of macro pictures before closing PDA and I will post them at current thread.