Call me a f00, but doesn't $200-$40 = $160? Seems to me that you're really getting the 525 and $21(ish) worth of other stuff for $160. Not sure where $140 comes into play, unless I'm overlooking something (wouldn't be the first time).
Still a good deal on a decent PDA. I have one--it isn't cutting edge.. display is limited to 256 colors, and it's not TFT, but it's a decent, bright display, and the PDA is built solidly. If you need an entry-level, Windows PDA, this is a good choice.
-JB