I got an old Pocket PC given to me so I thought I'd try to use it as a video player. The Pocket PC I have is an Toshiba e310 (200Mhz processor). The Windows Media player is very choppy so I gave up on that but....
I downloaded PocketTV (
http://www.pockettv.com/) and re-encoded some samples using the UBR template. The video looks very good and plays smoothly even with high action full screen! The only things I changed were the resolution (to 320x240) and the sound quality (I dropped it a bit since I couldn't hear the difference on the PPC anyway).
So the UBR templates find a new home in portable media players and KVCD amazes me once again! Of course having 6 hours on a 1 Gig SD card is not bad either!
BTW, the Toshiba e310 sells for as low as $35 on ebay! Not bad for a meda player that has a bigger screen than the iPod.