My only real beef with the X30 is the DPad is terrible. Its very stiff in use and has some odd behavior with some games (for instance, Redshift Legacy). Outside of games it is sufficient since it doesnt get much use except to scroll.
Everything else is top notch including price. I would have preferred a cf slot, but you know that before you buy it. As with any Pocket PC, you need to get some software before it really hums. The built in software is mediocre.
I have had an X30 since August last year. It is a pretty good device, but I have a couple of issues. Firstly it only has a USB sync cable and there seems to be no option to synch via a serial connector. This is generally not a problem as most PC's have a USB port these days, but in my case (and a couple of others that I have come across) my work PC is still using NT with apropriately ancient hardware so I am unable to synch at work. Secondly, and more grave, is the connector on the bottom of my X30 consists of a line of pins. I unfortunately damaged these recently whilst using a travel adaptor. I don't think I was overly careless or hard on the connector, but nonetheless they seem quite easy to damage. Dell do not regard this damage as falling within their standard warranty as it is physical damage caused, as they see it, "by incorrect use by the user". I believe that Dell has now changed this connector to a more robust type on newer X30's, but there might still be some of these pin connectors out there, so beware if you already have or are sold this type.