Apparently the company is planning a new model that will sit alongside its new Latitude-named Tablet PC that's reputedly in the works. Dell isn't renowned for diving wholesale into Microsoft concepts and has so far resisted the Tablet urge, no doubt eyeing the poor sales across the way at HP.
The change of UMPC-heart could have come about after the recent release of Intel's McCaslin UMPC platform and Steeley processors. We've already seen Samsung's Q1 Ultra version. And, despite the rather silly keyboard, it's a lot more usable than the first generation one.