Look....it's hard to compare these two computers because each has it's strong points. In the case of the I-Opener it's the ability to easily upgrade the cpu. I'll list the Sandra benchmarks for an I-Opener running a Kingston Turbochip 400 (a drop-in upgrade requiring no soldering), on Win98se with 128meg ram.
CPU benchmarks: 748ALU..492FPU
CPU Multimedia benchmarks: Integermmx1312...Floating point 3DNow 1716
Memory Benchmarks: ALU/Ram49...FPU/Ram...64
Running these benchmarks with an ORB USB drive connected did not affect the scores. From what I can tell, the Transmeta 400, does not really compare to an AMD400 or a PentiumII400. Of course you can argue these scores do not translate into real-world usage. Perhaps not, but higher scores equal a faster computer, all other things being the same. And they are here with these two computers...maximum ram, video performance, screen, etc. Even the cost overall of the separate hacks is pretty close. What I'm saying here is, I'm sticking with what I have, unless I can find a better deal on a GCT. FWIW...those people who have hacked the I-Opener severly (soldering on the board) have reported much higher scores using an AMDK62-450+, probably 20% higher.