Motorola are looking at Rugged androids. It may prove an interesting upgrade from the world of Windows Mobile / Pocket PC. I certainly can't see much in the way of an upgrade path being laid out by Microsoft at the moment for enterprise handhelds. There is talk of Embedded Windows XP but I can't see the point of such a laughable overhead as Windows. I need the memory myself for enormous datasets! hoorah!
I still think moving to Android is barking up the wrong tree really. The armies of Windows Mobile developers really just want a nice simple upgrade path, not to have to learn Java and the Android SDK. It's really annoying that we are still stuck with Visual Studio 2008 for example.
Anyway, it's nice at least one company is thinking about the future of this billion pound industry!