Gail Levy of TabletKiosk has blogged some thoughts on the new Ultra-Low-Cost PC platform from a UMPC OEMs perspective and it is quite a good read. She lays out TablketKiosk’s UMPC goals and options and says she finds it disappointing that Microsoft is “embracing these new devices by extending the life of XP without considering some of the obsacles that the original UMPC manufacturers have faced all along.”

Gail’s article points up some of the turmoil that the ULCPC platform is going to cause, and in some ways strengthen’s my suspcions that this new price-based platform is the last nail in the UMPC coffin.