It feels a bit late, since, you know, both of these handhelds have been out for over three months already, but the Seattle Times has a head-to-head comparison of the WiFi-enabled Tungsten C and the GSM/GPRS-laden Tungsten W. The Tungsten W gets points for ubiquity – you can check email on it from most urban areas – but if you can find a hotspot the C has the edge in terms of speed and price.
