HP iPAQ @ ?99. iS IT WORTH iT?

Found this at Staples.
I am of the age of a phone being used as a telephone and any camera/web-browsing/games/media-functions as desirable but sometimes annoying complications.
Could anyone tell if the Os can be updated to the latest Windows Phone O/s which I have heard is pretty good.
I work with 3D software and love pcs and Laptops but not bothered about Ipads/i phones so this iPaq could be ideal for me.

Thank you!