If Dell's system were to be Atom-based, it might be less likely to carry the word "Inspiron" in its brand name. Thus one could more readily infer that this is the latest permutation of Dell's UMPC, based on ideas it's actually had for a few years now, coupled with some suggestions it actually sought from the general public through one of the company's forums two months ago. If there's any one show we know to be bigger than D: in Carlsbad, it's the Computex show in Taiwan. That's scheduled for next week, and it could very well be the place where we learn more about what could likely be Dell's first UMPC for the North American market. In the meantime, BetaNews has submitted an inquiry to Dell Inc., and we'll let you know more when we do.