I am curious what is the use-case for such computers. I was a heavy PDA user in older days, but now between very powerful smartphones and very slim laptops I could not come up with any scenarios where I would use a PDA like that.
I think they started plan for the pyra pretty soon after that, if memory serves, to improve on the pandoras shortcomings.
These days, I really don't know why anyone would still want this. The form factor is great (Though the pandora did have production issues surrounding the case, not sure if they are ironed out), but retro games consoles are everywhere and you can buy SBCs for pocket change. And as others have pointed out, at the price this thing costs there are pretty good subnotebooks available again at the moment.
So while I really don't know who wants this in 2021, If the could get you say a shell for a raspberry pi or similar in this form factor for a much more reasonable price, I would absolutely be on board myself.