As soon as Windows Mobile 5 was released, hardware vendors started to announce their upgrade and new device plans. Out of the gate early are Dell and HP.
According to Aximsite.com, Dell will offer the Windows Mobile version 5.0 software upgrade for the Dell Axim X50 family later this year. The upgrade will come on CD and should ship in the third quarter.
Meanwhile, HP is planning to offer Windows Mobile 5.0 upgrades for the HP iPAQ hx2100, hx2400, hx2700 and hx4700 series of handhelds. They will be available directly from HP later this summer. No pricing was announced.
On the HP side, note the absence of the hw6500 which is not even released yet. I suspect that it could be related that to do so would require recertification with the carriers.