In case you don't know, Motion Computing is the maker of LE1600 Tablet PC and LS800 ultra mobile tablet pc. The LS800 is one of the best and more powerful of the ultra mobile TabletPC currently in the market. Unfortunately the price of 1600 to 1800 dollars makes them hard to justify for a companion PC.
At the beginning of this month Gottabemobile published an interview with Scott Eckert where he did not answer a question about UMPCs. Two days ago he did it. If you want to know what he think about MS UMPCs click here and read the comments at the end of that page.