Ok..
I ordered an upgrade from Dell UK from this link:
http://dellware.euro.dell.com/dellst...56&s=uktra&v=d
And afterwards I received an email with the following text:
----------------------------------------
Microsoft Windows Mobile 2003 Upgrade Kit - Upgrade your Axim X5 to 2003! >>>
Quantity: 1
Price excl tax: £19.00
Price incl tax: £22.33
----------------------------------------
Shipping excl tax: GBP 8.00
Shipping tax rate: 17.5%
Shipping incl tax: GBP 9.40
Price Incl Delivery (Excl Tax): £27.00
Price Incl Delivery (Incl Tax): £31.73
----------------------------------------
So much for the "free delivery" !!!