The GD Itronix MR-1 is related to the Paul Allen/Vulcan Inc. FlipStart, initially revealed as the MiniPC way back in 2004. I've offered El Reg a review of the FlipStart several times since the system's release, but for some reason they seem disinterested! Perhaps freelance contributions are discouraged, lest Reg hacks not get the chance to lurk about on sun-drenched yacht decks - or perhaps the readers aren't going to be interested in another UMPC, least of all one which costs half the MR-1's pricetag :)
FlipStart is powered by a 1.1GHz Pentium-M, has 512MB RAM and a 30GB HD, but has a very similar appearance and screen. The touchscreen is not implemented; in my own experience this results in a better quality display than most touchscreen-equipped UMPCs, but I haven't seen the GD tech and therefore can't comment on it.
Assuming UK releases go to plan, the FlipStart will offer WiFi, Bluetooth and UMTS/HSDPA (the EVDO module fitted for the US market is a standard unit judging by the FCC filing, and could easily be replaced with an internal 3G card - a SIM socket exists on the PCB already). US retail is $1999, and not as a reviewer but as someone who has had the benefit of using the machine for a couple of months, it's a very nice, clever bit of hardware.
The unique feature for the FlipStart - all the UMPCs outside of Origami have to have one, at least - is a small screen on the reverse of the display. With fast navigation, this is akin to the old Xircom "Rex" or similar in theory of operation - it synchronises with your Outlook data for appointments, email and contacts (the system can be set to wake, collect email and sleep again with one menu option) and these can be viewed even if the rest of the computer is in standby. The navigation control for this also doubles as a rapid-access zoom control, or a scroll wheel.
With clear Psion influences (the packaging, manual design and keyboard design in particular), the device doesn't initially have the Wow! factor that some UMPCs have - the clamshell form factor, slightly chunky dimensions, make for an 'unsexy' package (imagine the MR-1 without the rugged bits), but in actual real-world use it's a class-leading design. It's also very, very small.
El Reg hasn't featured the FlipStart since February 2004, when it was just a twinkle in Paul Allen's eye - and it's been on the market stateside (and internationally through importers like Dynamism) since April this year. I've got 4,500 words, 20 pictures going free here formed from a (smaller) review for a published magazine - come and get it ;)