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We have not heard much from Acer as a Windows Phone 7 OEM, but they were of course thought to be one some time ago.
A Microsoft hardware manager has however claimed credit for working with the company to create a keyboarded device running the OS, so one may be on the way after all.
We have been asked not to link to the post directly or use the name of the manager (who I am sure will soon make his profile more private) but the post certainly suggests more than just Samsung, LG, Dell and Asus are involved with Windows Phone 7.
Thanks Mobile Paddy for the tip.