Filed under: CellphonesDon't hide it. We all share the same moment of reflection accompanying any $500+ smartphone purchase: "Man, I could really use a cheap, new Axim right about now." Say it loud boy, 'cause you might be in luck if DigiTimes' sources are to be believed. According to the Taiwanese rumor rag, Dell is set to "resume its handheld device business" with a focus on Windows Mobile, not Android as previously rumored (though we'd would be nuts to rule that out). Sources claim that Foxconn (not