Jenn at Pocketables has done some benchmarking of the Q1P and Sony UX180P that show the difference between a Pentium-M and a Core CPU quite nicely.
But the really important thing to note is that after time, the UX180p performance for things like startup, standby, resume have changed dramatically. UMPCs really need to be kept ‘clean’ if you want to get the best out of the them. A badly managed high-end ultra mobile PC is going to be a complete waste if you let it get clogged up with background software. Some devices are even delivered with huge amount of background software. The R2H for example. This ultra mobile PC is so heavily loaded at build time that many users are shocked at how slow it is.
I will be getting a Q1P later this week and am looking forward to seeing how it performs.