Well that's at least what I hope because there is not too much of information at Universal Microelectronics Co. Ltd. Here are the spec. of the ELT408:
Display: 7" 800 x 480, CPU: VIA C7-M, OS: Windows Vista, Build in: Camera, IP Phone(Video), GPS
I don't know why but I think that I have seen this UMPC before in somewhere but I can't remember where. Definitely, I'm getting old.