While it’s obviously in Toshiba’s best interest to offer the Windows Mobile upgrade to consumers at no charge, Dell’s taking an alternate stance.
The official statement is as follows:
To clarify this a bit further. Dell will not offer the upgrade for any of their current PDAs including all flavors of the X3 and X5. The first assumption is that Dell had such a hard time with the last upgrade they’re afraid of trying it a second time around. That’s partially true. Dell’s plan is to focus their resources on enhancing their PDA line, rather than supporting PDAs already on the market.
This is subject to change though. If there’s a large vocal audience of Axim Owners who demand the SE upgrade, Dell will find a way to make it happen.