Here is a subject every one is talking about Simon Sabin has mentioned it.  He has a link to Steve who has created a great Q&A about it . 

At the moment some of the details have not been finalized.  But the Q&A shows what our thoughts are we are actively looking for feedback.. 

SQL Everywhere is not a new product but is the SQL Mobile edition product with the limitation to the mobile platform removed.  There should be a CTP released in the summer 06 with a final release in the second half of 06.  This was announced by Paul Flessner in his letter