The i-mate Smartphone2 is one of the new breed to feature the new Smartphone 2003 OS, and is almost identical to the O2 Xphone (March 2004, page 55), except for a few cosmetic changes.
It brings along many of the same strengths and weaknesses of the Xphone. The OS is impressively functional for a phone, and Microsoft has obviously put a lot of effort into making the interface as intuitive as possible. With so many functions, you will always have some inevitable complexity, and there are a few foibles in the interface -- I still found it easier to use the T9 dictionary for SMS on my old Nokia than with the i-mate.
The Smartphone2 thankfully packs plenty of processing power, with a TI OMAP 710 CPU and 32MB of RAM, which means response times are fast.
If you're looking for a phone with all the bells and whistles, but without the size and weight of a PDA or O2 XDA, then the Smartphone2 is a top choice -- but you pay for the privilege.