Is it common knowledge here that Ezex are the creators of the EpodsOne unit? I didn't see you mention that in this thread..
Theirs is running WinCE 2.12 by the numbers on their site. If you want to port 3.0 to it, you start with their 2.x drivers. They won't be much different.
I've talked to them before on getting these devices built for our company, and the price just wasn't there. I don't think ePods picked a partner that was strong enough to lean a little in making room for real marketing funds.. if the WebTV sold, there's really no reason why the ePods shouldn't, except that they didn't give it a real chance by actually marketing it how they should have.. (at all?)
They were based locally here (Seattle-area) and I've talked to one of their founders (who is now moved on to IT development) before -- they just made one bad decision after another. They purchased an ISP instead of building their own (it's not tough--call MegaPOP or UUNET and you're national in 30 minutes) and ran it into the ground with way too much money coming out of their asses.. The guy I talked to, I wouldn't want him running my company either.
I believe Sony has a decent WebPad coming out for a few hundred soon.. once we get the big players coming out with real 2nd and 3rd generation WebPads, we'll see the prices drop. The hardware is cheap.. it's the design (those plastic cases cost a mint to design, mold, and build. You would really be surprised) and R&D that are expensive. Unfortunately small companies and startups feel more inclined to reap these costs off the first run, and don't have room for write-offs like the big boys do, thus they end up losing when the competitor's next generation comes around and the market value drops through the floor.
I guess I should have a point to all of this.
Talk to the original designers -- not to their marketing, but find a tech in the background that you can mail directly. He'll help you out.
I don't know if I would spend too much time on this unit, but that's your decision. The processor is decent, the RAM is decent, the CF is okay, the screen isn't bad, it's cheap.. but it's only a matter of time before we're dumped with another surplus failed WebPad device. If you look, there are plenty others out there right now in the 300-400 range. (your ePod + shipping + mods + time, etc) -- there will always be another hack.
.. I just saw some Ricoh WebPad for $350 that had an integrated CD-ROM drive. Now that would be fun to take apart. (CD-ROM = ATAPI? = IDE? Laptop HD? Portable VCD? MP3 CDs? .. etc, etc ..)