I was just about to post about that one, as I just saw it on engadget:

http://www.engadget.com/2007/12/11/u...mpc-territory/


It reminds me a LOT of two things:

1) the Nokia tilt screen patent application (and I bet Nokia wont defend against it just like they haven't tried to defend against the AT&T Tilt).

2) the formats I posted for a mockup in the N900 thread (it just needs 2 dpads on the side-rails, and maybe move the speakers to the shoulders, and it would just about be where I want ... after you drop windows off the thing).