the company is now moving into handheld devices too.

... again.

Having utterly fucked it in the cell phone market.

Huh, hopefully it does better than their mobile phones.

Hardware and software? If they don't use SteamOS I don't even care.

Interested to know how they are sourcing their DRAM chips, and if they know that pricing something high in a bad global economy and a shortage of supply is an easy way to kill early adoption of something.