Which stocks will be impacted by Palm's acquisition?

MSFT. Palm is irrelevant now. In using Windows on their recent handhelds, they eliminated the need to rely on Palmsource (now Access) but also reduced their user experience advantage and customer loyalty. What does being a Palm user mean now? Nothing. They are called smart phones now, not Palm Pilots and Palm was too late to the phone market to be relevant. Treo is a good product but there is no moat around Palm products anymore. Palm has no impact on Windows development now other than paying license fees, so if Palm is acquired by someone other than MSFT it only means more trouble for MSFT in pushing Windows to handheld/smart phones.