HP was quietly selling the iPaq
for quite some time
http://h20000.www2.hp.com/bizsupport/TechSupport/SupportTaskIndex.jsp?lang=en&cc=us&taskId=110&prodTypeId=215348&prodSeriesId=3544499
Though I don't remember anyone mentioning the iPaq name since the early 00s.
If HP brought the brand back i wonder if apple would try to sue.. (wouldn't put it past them even if HP does own trademarks over the name).