SonyEricsson P990
Amazing handheld and phone! Now, if I had that with Windows Mobile instead (more apps, more robust than Symbian), SD instead of MemoryStick, mini-joystick instead of D-pad and the numeric keypad small enough to let the whole QVGA screen show at all times instead of limiting it to 240×240 when the numpad is up, I would buy it in a heartbeat.
The only other phone that comes close is the also unreleased yet BenQ P50, but it’s still not as good as the P990 in terms of hardware features. There are some full-size PocketPC phones with a few more features than the BenQ model (from HP, Siemens and QTek), but these are really huge and not really comparable to the P990.
In short, the P990 has no other competition today. If a PocketPC manufacturer fix my issues with the P990 listed above, count me in!