It's been something of a long road to this point (beginning with the company being founded by some laid off OpenMoko employees), but Qi Hardware's ultra-compact, open source Ben NanoNote (actually, 本 NanoNote) is now shipping for just $99. That will get you a bare bones device that can simply be used as a Linux-based "handheld laptop" out of the box or, as the company hopes, be turned into anything from a PMP to an offline Wikipedia device. Something along those lines would seem to be the most practical, considering the device only has a 3-inch 320 x 240 display, along with some similarly basic specs including a 336 MHz XBurst Jz4720 CPU, 32MB of RAM, 2GB of flash storage, and a microSD card slot for expansion. Head on past the break for a look under the lid.