Like I said a long time ago in this thread, my bet is that these items will turn-up with OS2008 preinstalled on them (currently N800s come with OS2007). In other words, these are new stock units and aren't the same-old N800s as you can buy elsewhere. This accounts for the price difference -- the new stock units are intended to be retailed around the £150 mark.

This is little comfort for those of us waiting impatiently for our N800s. Bearing in mind that OS2008 is still in beta, and has seemingly been delayed, I also think that we won't be getting the N800s before Xmas. I suspect Nokia is stringing along Play.com with various dates that it isn't entirely confident it will meet.

Other theory: Expansys shows that the N810 will be released on the 10th too. Again, the Play.com N800s are a new stock unit but won't be released until the N810 is.