OPIE / GPE (in particular GPE added to our repos) are also a point for having Debian for Handelds.We've had GPE in debian for may years, but not well-maintained. Taking care of that would be great if you are interested in it.
GPE was removed from sid a few months ago: https://bugs.debian.org/cgi-bin/pkgreport.cgi?archive=both;include=subject%3Agpe;package=ftp.debian.org