Not. Pocket PCs require more power and and faster proccessors to do things slower than Palms. Not to mention the various OS architechtural flaws.

Both from a programmer's perspective and a user's, the Palm is superiour. I have worked with the following: Palm III, Palm V, Palm m100 (this one has ****y hardware, avoid it and it's brother, the m105), Compaq iPaq H3600, HP Journada 540. (3 of which I own)