If you prefer Pocket PC, the go for it- you certainly get a lot of bang for the buck with the Dell.
Certainly Palm is just as good for programs, in fact there are more Palm than Pocket PC apps out there. But still, there are plenty enough for Pocket PC. If you're into networking, then Pocket PC is generally a better pick since you can get models with integrated Wifi and Bluetooth, or add them on after if you like.
-------------------- Lisa Gade Editor in Chief, MobileTechReview