I was going to add, I think UMPC's have been overrun in the public market by either netbooks or the iPod touch. I only see UMPC's in the workplace replacing what would have gone to touchscreen notebooks. I'd examine what you need this for and then see if the iPod touch can suit your needs. Ultimate portability and still a fine device for doing web work/email etc.
UMPCs are designed to be used outdoors in the field, not in an office. They're used in manufacturing plants, too [and pretty good for crowded airports while waiting or running to catch a flight. When you're in an office, at home, in a hotel, you have room for a bigger PC or notebook.
Netbooks are too big and cumbersome to use in the field, probably too delicate--how good is the quality of a $300 netbook vs a $1000-2500 UMPC? iPod Touch doesn't do as much and doesn't have a modem. It's still faster to type on a real keyboard using two fingers than on a virtual keyboard.
Netbooks are good for students and for casual users. The UMPCs are serious computers in tiny packages. iPod Touch is more of an entertainment device.
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