Merliin,
I see from your sig that you switched from Palm in 2004 (last year). Good move. I'm an X30-high owner too, and I had two PocketPCs previous to that (Casio e125, Axim X5). As someone who has seen numerous PocketPC OS upgrades, let me school you a bit:
Dell won't listen to you. You sound exactly like the hundreds of angry X5 users last year who wanted an upgrade to WM2003 SE and didn't get it (including myself).
Petitions, polls, angry posts, letters, phone calls... but from experience I'd say that they aren't so dumb as to be like "oh, wow, I guess there really IS interest in an upgrade among X30 owners!" Of course there's interest. They already knew that. There will always be interest in upgrades.
Dell is in the business of selling new hardware. If they had a way to stop their laptops and desktops from being OS-upgraded from one version of Windows to the next, they probably would do it.
New software pushes new hardware.
Think of it this way: OEMs are building these devices to some pretty rigid specs. For all intensive purposes, the device is the OS is the appliance. If Microsoft wants you to have new functionality for free, they'll provide it in the form of a download from
www.pocketpc.com (much like Windows Update for desktop machines). When they want you to buy a new device, they'll stick the functionality in a new OS.
Yes this sucks. Yes they are corporate jerks. Yes, the phrase "Pocket PC" is seductive because one of the main benefits of a PC is hardware-software separation, and the ability to upgrade each selectively. I just thought you should know that this is an old, old problem.