The 728 was the last and fastest of the Jornada series of HPCs. The 728 is pretty much the same as the 720, but with twice as much ram and a slightly updated version of the HPC 2000 OS. 728's did not make it to market in nearly as great numbers as the 720's, as the whole line was canceled after the release of the 728. Thus, 728's typically sell for $400+ on eBay. A great way to get a 728 is to buy a 720, which can be had for $135 via Techsmartz on eBay and upgrade it to a 728 using my Jornda 728 ram/rom upgrade boards:
http://www.hpcfactor.com/forums/forums/thread-view.asp?tid=3018&start=1