I think what you're looking for is something like a zoris which is a pda that runns linux. If that pda can run emacs, it can run emacspeak and now you're up and running. If you can figure out how to compile speakup into it's kernel, now you have another solution. If you can run flite on it, now you have software speech. Then again these are all linux like solutions to making an accessible pda with linux. This product may be geared to a market that wants a windows like solution that doesn't use windows.