We’ll be the first to admit that it’s not easy to get people very excited about a Windows Mobile-based handset these days. With the proliferation of far more innovative, useful, fast, and aesthetically pleasing mobile operating systems, Microsoft’s work horse appears poised to fade even more in the coming years. That said, if Mio’s MID pictured above is any indication, companies are still committed to pushing the OS to its absolute limits. One of Windows Mobile’s biggest virtues has been its flexibility, spawning a cornucopia of form factors and devices types over the years. Mio’s “handset” is one such marvel, sporting a stunning 800×480 screen. Specs for the production version of the device have yet to be finalized, but the prototype currently on display at CES is running Windows Mobile 6.1 with GPS, Wi-Fi, USB out, a full QWERTY keyboard, and more all powered by a 667mhz ARM processor. We’ve known that Mio has been gunning for the Windows Mobile market for quite some time, but this looks to be above and beyond our expectations. Sadly, given its prototypic nature, we can’t promise that this thing will ever see the light of day, but we can think of more than a few reasons why Mio should give it a go.