I have a palm m100, so i definitely feel for all you 2MB Zire people. I also have a Toshiba e335 which I got (okay, well my parents got for me) on sale at Office Depot for $250. New! That's at least $150 off retail! I'm definitely satisfied with it, it comes with 64MB (although winCE apps do take up more space), a 300MHz XScale processor, and it is thin and lighter than most PDA's I've seen, and it has this realllly sleek brushed-aluminum/stainless steel look to it.
Pocket PC's have Word and Excel and sometimes Powerpoint and Access built in, and have a lot of built in networking capabilities that PalmOS PDA's lack. My Toshiba even has a built-in USB Host Controller, which means that with an adapter (because the plug isn't normal) I can plug in an external hard disk or a USB optical mouse or a USB keyboard or a USB modem... try doing that with a Palm!
I considered asking for the Palm Tungsten, but I decided Tungsten wasn't worth all the extra money for the extra stuff it has, considering that the e335 also uses a SD card, and I don't need bluetooth, although Toshiba does sell a SD-slot bluetooth adapter. The ultimate deciding factor was that I could store more music and play MIDIs on the Pocket PC (yes, MIDI is still alive.) It does make quite a replacement for an MP3 player.
Well, i suppose that ends my rant for now.