Perhaps they could make a ver-2 of the iRG?
- Four shoulder buttons
- Fix the software bugs (CM7 anyone?)
- Have it Quadband GSM + 3G (compatible for 85% of the world)
- Build with better materials like Aluminium/textured-plastic (ASUS Transformer)
- Have the usual features (Bluetooth, GPS, digital compass, gyro, frontcam, microSD)
- Perhaps decrease the size to something like 4" so it is more pocketable
- Use a better quality (non-gloss) screen, perhaps a cheap/decent SuperLCD
- Use a better internals (Tegra2, 1GB RAM, 4BG NAND) for futureproof/better performance/Tegra Zone etc

Then it could be something like the ultimate-handheld (until NGP lands anyway), just think:
>100,000 Android Apps.
>1,000,000 Retro games (emulated).
>1,000,000 DOS, PSX, N64, DS, GBA games.
>>4,000,000 Flash games.
+ theres a Nintendo DS (not 3DS/DSi) emulator out now
+ the Dreamcast emulator is in development (requires dualcore?)