In my opinion the Netwinder is a perfect choice for those needing to add email/internet access to their office, and for those who need to develop for ARM. Given the productivity tools that are still lacking, and a copy of Netscape then it would make a damn good "thin" desktop machine too!
I decided early on that I wanted a Netwinder. Unfortunately due to the slight problem of being a student, and therefore having no money, I havent been able to buy one yet.
It seems like I'll have to wait until I graduate in June to actually buy a Netwinder, but hopefully if we keep supporting the guys at REBEL, there will be a bigger (well okay, more powerful), better Netwinder for us all then.
It has been known for me to do the odd bit of IT Consultancy while still at Uni, mainly setting up Linux on old 386 boxes to run web proxy/email for small businesses, and it is here I think the Netwinder definately excels.