I recently bought a Voq Smartphone off of
www.woot.com because it was a cheap ($159) replacement for my dying Moto v505 regardless of the "Smart" features. So far, I really do like it and the fact that I can run some Windows Mobile apps on it is nice. I find myself using it instead of my x50v for some things (audiobooks and alarm functions in particular) and I no longer carry my Axim to work.
However, for listening to music or watching videos or anything requiring WIFI the Axim is still WAY superior. I just have to say that the Smartphone is a much better platform that I expected. I was expecting a cheap GSM phone replacement but was pleasantly surprised.