Just seen this on Anandtech

If you were looking for upgrades to Windows Mobile 2003 SE for older HP iPAQ 41xx/43xx/22xx/55xx models and Dell Axim X3's, then you'll be looking 'til the end of time:

In a pair of announcements that will surely disappoint many, both HP and Dell have made it clear that they will not release Windows Mobile 2003 for Pocket PC Second Edition upgrades for any current or older models.


This means the only way to get an iPAQ or Axim with the latest version of Microsoft's operating system for handhelds is to buy one of the recently-released or upcoming models that come with it.

so check out what OS you are getting if buying now.