This is the Sony Clié PEG-NX80v/u -- circa 2003.
I've been waiting for a 7-inch iPad for a long time and now I'm reading that it's supposed to resemble the 3rd gen iPod nano. That seemed a little arbitrary to me -- maybe I'll understand the comparison when the device is finally released. At any rate, since I had a 3rd gen nano lying in a drawer, I decided to play around and take a few photos.
Upon closer inspection, the only relevance to the comparison MIGHT be a full-range of colored bezels. I mean, Apple's not gonna bring back the click-wheel, right?