There is some truth in that, but I wouldn't completely agree on "nothing significantly different". Nokia 770 runs OMAP 1710 processor whereas the N800 has the OMAP 2420. Google the TI pages for details on those two, if you haven't already. As the hacker edition shows, quite many parts of the new software can be made to work - to some extent - but there are valid differences in certain things like DSP handling, which certainly aren't by no means trivial.