personal thoughts:

*in the first pic the indented area on the left is an SD card slot - i doubt it'd be a n800 sucessor, but rather a smartphone (with that size SD card slot, that'd mean that this device has a smaller screen than the current n800)
*seems to me that the screen isn't wide screen - looks more like 4:3 ratio screen - this would be a complete change on the current OS and this is to me is the single most important piece of contrary evidence
*i doubt they would drop the home key, maybe they'd drop the previous history key, but i doubt they'd drop the home key, and the key under the d-pad doesn't look like the current menu key (and notice how nokia tends to keep the same key etchings on the 770 and n800)
*after staring at the numbers in the upper left, i think that it either ends in 1 and is three digits (AKA N##1 - doesn't make sense) or ends in a 0 and is two digits (AKA N#0 - which would be like their cell phone line)

*however, looking closely at the keypad, the numbers are arranged 1-9 and 0 from left to right, this doesn't make sense if it was a phone, given the usual phone keypad arrangement, but then again, the keypad doesn't seem to have easy access to a "/" key which means typing urls would be annoying

*it has a euro key - this is a european model (go figure, nokia's based in europe)

*in the back shot, does it appear to have a stand? any ideas?

EDIT:more ideas
*after laying my n800 on the table and looking at it from various angles, i suppose it's possible the screen could be a similar size, but it just doesn't seem right somehow....
*the back looks a lot like the n800 and really unlike the other n-series phones