Well, there have been a few first impressions on the Tungsten C out there -- one at bargainPDA.com and even a pretty decent newsbit and discussion at PocketPCThoughts.com of all places! However, I came across a much more interesting in-depth "preview" of the Tungsten C by Erik Ruggels at ruggels.com. Very nice work Erik!
It's a good sign when the Tungsten C is making very favorable first impressions -- good for both Palm and Wi-Fi lovers! :-)