yes, the card type doesn't matter. The Zaurus "looks" for
a CF or SD card.
But the card must be FAT formatted. Try it by making a
NAND-backup on your card. If you can backup, you should
also be able to restore from this card.
We don't use SD cards for NAND operations, but the Zauris
are a bit fussy with CF cards. Some cards work perfectly
under normal conditions, but won't work in the NAND
restore process. It's possible that this will also happen if
you use an SD card.
So don't worry if it won't work. In this case simply try
@Quino: Thanks for the compliment about our manuals