Are Toshiba & Compal building the Microsoft Courier?

According to Digitimes Compal was contracted by Toshiba to manufacture an nVidia Tegra2 Windows CE 7 based dual-screen Tablet expected to ship in 2011.What is interesting is that these specs line up with the latest rumors about Microsoft’s Courier project (NYTimes claims that a source told them that it’s scheduled for 2011). It is also worth noting that Toshiba has always been close to Microsoft in the past (they build the Orignial Zune players). There’s one thing that doesn’t ad up if we assume that it is indeed the Courier: Why would Microsoft need Toshiba? They could directly contract Compal to build the device.

Source: Digitimes