Obviously this is a matter of personal preference.
Here is my preference; The Sony Clie.
I much prefer this to the Handera for a number of reasons that I have outlined before, but will repeat.
1)Speed - The new sony is currently much faster running at 54 hz
2)Screen - Color screen is fantastic on the clie. I could never look at a dark dingy grey screen again having used the Clie.
3)Memory Stick - Currently the handera has the advantage in terms of raw size, but the Clie currently has memory sticks up to 128mb. For the vast majority of people, this is more than enough. Further, the 256mb sticks are due out any day, making this advantage small. Finally, the memory stick storage devices work quicker than other storage devices, making it a faster machine to navigate than a handera.
4)Toys Toys and more Toys - Clie has a camera, mp3 player.
5)Keyboard - The new clie has a clamshell keyboard that increases the units' utility.
6)Full screen view - The graffiti area on the new clie is completely collapsable, making it one of the largest pieces of screen real estate out there on a Palm based PDA.
--All in all, we all have our own preferences, and there certainly is a vocal group who love their Handera units. I have tried em, and for the life of me cant see why anyone would prefer them over a clie, other than cost. The Clie is the absolute hands down Medical PDA. Further, you can get em dirt cheap if you shop the internet, making them as economical as a handera.
YMMV
K.P.