cnet review: "3D interface of Windows CE 4.21"
did i miss something with SE? maybe a hidden feature?

(or they are probably talking about the ipaq software...)
btw comparing X30 with hx4700 is kinda useless. it's two different category. i don't think anybody thought that a VGA device will outperform or even reach a top QVGA model in graphic speed (comparing with stuff that is not hw accelerated)