Video is terrible above 400x240, audio is not gapless and sounds OK at best. There is no media management, the browser freaks out when there is mouse over code and you can't click/drag, the email doesn't work with gmail.
AACs and MP3's don't need conversion on touch, and 640x480 h.264 actually looks great (which the n800 can do none of)...
That said, IT SURE IS AN OPEN DEVICE! lol