I just completed a project a work looking at our 'mobile working' options and included a footnote about the UMPC and the Samsung Q1. I think it is too early to tell what is going to happen with these.
We are dealing with one supplier of software who plans to port the software from Windows Mobile to the UMPC platform but not for a year or so.
They look a better option than the tablet PC ever was going to be, but still seem to be lacking 'something' - though not sure what.
Just not sure what they do - their not a laptop, not a games machine (PSP etc) and not a PDA. The size of the screen is a big advantage but the thing just doesn't look easy to hold in one hand.
A wait and see game I think.