At the end of the day, what is the point?
All the SIM card unlocking and hot swappable batteries (giving you an *awesome* two hours) is just a waste of time...
Your GP32 is simple to use and kicks arse with the sort of games that hand helds are good at.
At the price that thing is going to cost, there is hardly likely to be much of a homebrew scene, which just means that you'll be stuck playing the crap that they think will sell the system and make them money.
The reason we're so lucky with the GP32 is because Gamepark never really had the marketing power to sell the thing, so they opened it up to anybody to develop for, which is why we've got all the stuff we have.
My prediction (for what it is worth) is that none of the new handhelds are actually going to do that well. The only handheld that has ever *really* taken off was the Gameboy - because it was cheap.
The GP32 is the next best thing to the Gameboy, but that's cos nobody knows about it, and therefore we've got all this emulation, etc.