If any of this is accurate, it is a bit of an odd decision.

A qwerty phone with 3.5" screen is the N97. It seems unlikely that the current Nokia tablet users would "upgrade" to a smaller screen, and any non-tablet users (unfamiliar with Maemo) would buy the N97.

So who is this device targeted at?

(GPS isn't listed in the spec, but geotagging is, so unless they are going to use cell tower tagging which seems unlikely, GPS is pretty certain)