I have been a little busy lately without much time to finish my review of the Wibrain B1H UMPC. So, while you are waiting for me here is a review that I would recommend.
I think the WiBrain meets the intended use of a companion handheld computer. I'd recommend the device to anyone on a budget who can deal with the high resolution on the small screen and is looking for a portable device mainly for visual Internet usage. As mentioned, you can use the device for full desktop apps, but you'll see a hit in the battery life and you'll need an external keyboard for serious text entry. The touchscreen won't help you much here because the device isn't running the Tablet Edition of XP and based on the high res, I'm not sure it would be a positive experience in the end even if you were running it. Audio quality is lacking and the the web-cam not working with Skype takes away one of my primary functions, but if you don't use Skype or other apps that use a web-cam, this should be a non issue.
I completely agree with Kevin, a device with a touch screen and Windows Home edition uses 25% of the capabilities of that touch screen. Why Wibrain and other install Windows XP Home Edition instead of Tablet PC 2005 Edition? My guess is that they do that to have a more appealing price. But that's a mistake. A huge mistake. The OS for this machine is XP Tablet PC Edition without any doubt. Of course would be better if we could run Vista "properly" in all UMPCs but in the Wibrain, you better stay with XP.