ok here is waht i think how this pda works.
feel free to correct me if i am wrong.

builtin storage is 32mb
main memory is 32mb
thats 64mb of ram part of the pda

the rom part of the pda is devided in 2 as well if u go into the hardware test menue u can see the flash id 1 and flash id 2.
meaning it has 2x 32mb rom

i think flash 2 is the "extended rom" there some posts on this at xda developers.

some of the operating system's files are on the rampart of the pda. i am guessing the files that dont require updates or frequent updates are located on rom where as the others are located int he ram portion

the sound tes t is awsome i love it.. remionds me of ghetto old atari games.