I just called Dell--over an hour on the phone and they told me that they don't know anything about providing ANYONE with an upgrade (I bought a new Axim less than a month ago).
call 800-624-9897 x66966 option 2 then option 4. That is Home Customer Care, they are the ones responsible for the "free" upgrade. Depends who you get on the other end, though cause some of them are real brickheads