JAQ and SPL models have just been announced for reals, and neither relies on their ol' standby partner to provide the goods. The JAQ hails from Inventec, packing Pocket PC Phone Edition into a fairly clever looking (or different looking, if nothing else) QWERTY chassis with 128MB of ROM, 64MB of RAM, miniSD expansion, Bluetooth, and a 2.8-inch display. The SPL, on the other hand, bears a striking resemblance to a device we first saw outta TechFaith. The slim candybar Smartphone rocks stats similar to its JAQ sibling with the same 128MB ROM / 64MB RAM, miniSD, and Bluetooth, but with a more Smartphone-appropriate 2.2-inch LCD. i-mate is positioning both of these devices as mid-range, suggesting that they might be looking at non-HTC handsets to bring Windows Mobile on the cheap while their HTCs will stay positioned at the top. [Warning: PDF link]
Update: We've gotten word that the JAQ will roll for $499, while the SPL can be yours for a hundie less at $399. Both prices are, of course, subsidy-free.