The Smart Q5 MID – now this might be a device for Mer: ARM11 cpu, WiFi, Bluetooth, 1G storage, SD-slot, 800×480 screen, touchscreen and a sub-150$ price tag. (Now that price sounds way too good to be true!) Originally designed to run Ubuntu for ARM, but seems to have everything needed for Mer / Maemo.
By the way, where is the next Nokia tablet hardware?
Now of there were only suppliers for this device in Germany. Besides an official announcement for the N900′s specs of course