UMID M2 hardware rebranded as Onkyo BX
It doesn't have the specs or price anyone wanted, but if you've fallen for the UMID M2 hardware and you think the Kohjinsha PA (which is based on the same design) pales in comparison, then the Onkyo BX is probably the next best thing. The M2 many are waiting for reportedly has a 1.6GHz Atom processor, 1GB of RAM, and Windows 7, so the BX with its 1.2 GHz Atom CPU, 512MB of RAM, and Windows XP is certainly an example of settling for less, but again, if the hardware alone is what you're after, then here it is. Your gadget lust better be off the charts, though, because it'll cost you 64,800 yen (~$726).
See full specs and more photos on the official website.[Onkyo via UMPCPortal]