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Are there any good foss Linux handhelds?
(beehaw.org)
If it's free and open source and it's also software, it can be discussed here. Subcommunity of Technology.
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If you mean for gaming, I'm mostly happy with my Anbernic 351M running modified Ubuntu, ArkOS.
If you want a phone factor, the Pinephone is fun to mess with and has a bunch of different distros you can run.
If you're thinking about drawing, see if you can get your hands on a convertible laptop with a Wacom digitizer built into the screen, from Fujitsu. Install any distro.