Well Ben Meyer did develop software for the Zaurus, and was also a member of Sharp\'s Zaurus developer support department. He\'s definitly aware of the things the Zaurus did right and wrong
Targetting 8MB of flash and 16MB of ram as a minimum isnt that bad of an idea. If that 8MB contains the base bootable OS, the graphical environment, basic pim apps, and enough of the settings tools to calibrate, set date and time, configure syncing, and whatever else needs to be there, then you will have 8-24MB of flash left for extras. If the device was targetted at students you might want to include a handrwriting recognition package, a more comprehensive notes application, an office suite, and some games. Something targetted at corporate users might dunp the notes application and replace it with a VPN client, an email client. On the memory side you\'d partition 64MB of ram into storage space and app space ( preferably either adjustable on the fly).
If you see a pattern there, you\'d realize that\'s what the Zaurus does. If you check trolltechs marketting materials, you\'d see they quote 8MB of flash and 16MB of ram as the minimum for a Qtopia device, Though I\'m not sure what all would be included in that 8MB build.