Palm is somewhat like Apple. Great product but without a good back end to manage, report, delpoy with it's appeal is limited to large enterprise. Considering what BES offers us and at an TCO nothing can match why would any large company with a sizeable deployment switch to Palm (or iPhone for that matter)?
A slick device is half the solution and while both offer some fantastic advances they are not business focused and I question if there is any Palm developers left? I got into this field back when Palm was everywhere and I can't even count the number of Palm Professional, V's, Vx I deployed.
The past few Palm's didn't make much of a splash and I seriously think the majority of their user base (both consumer and business) have migrated to another platform.
Now if they could snap into BES or Mobile Device Manager 2008 it would make an interesting choice but they'd need to be similar priced.