Ipaq's are nice, but they just plain cost too much in relation to a comparable Dell model. If you plan on doing any web browsing on it, make sure you have the new VGA screens. Even nicer is if it allows for landscape viewing. That way you can actually read web pages without scrollig every which way. You will still scroll, just not as much.
I really don't see the need for a PDA anymore
In the context of personal/business contacts and such anymore when cell phones can retain that info and is much handier. For games, a Sony PSP does a better job, and with new stuff coming out, even the PS will do the web browsing, contact info, etc stuff. For actually editing/entering data like spreadsheets, docs, etc, a laptop blows the hell out of a PDA and if you demand the use of a stylus, the Tablet PC's work much better than any PDA.
That being said, if someone gave me a top of the line PDA, I'd be happy, but there are too many tradeoffs for me to buy another one unless it's dirt cheap and I have a specific need.