You need an OS powerful enough to run a web browser with multiple tabs and flash.
At this stage the processor requirement is high enough to make the costs not competitive against a full featured desktop OS so your asking your users to cut off their nose to spite their face.
Unfortunately the logic doesn't work, not even for dumbo the office salesmen/marketing person. They can all spot the con when they see the price tag. In order for a WebOS to take off like this is basically trying to be, you need to have a price tag of about a 100 Euro at which point, you can't provide the hardware necessary and satisfy the hardware manufacturers profit margin needs.
Rock and a hard place unfortunately. Then you have the additional problems of connectivity on top of that. For the 50 Euro extra (not even in some cases).
Also, the review shows tellingly that there was never a worse time to kill Google Gears for offline access since clicking your excel file can't open it in Google Docs. A clever interface with Google Gears could have made a short development time frame to get that implemented.
Just looks like Google doesn't have a full realised idea here and has implemented the theoretical idea in full without trying to test it properly with user needs when the connection drops.