Is Palm dying (or almost dead)?

Some experts are reporting (and blogging) that Palm is dying. Is this true? How many people still use a device running the original Palm OS? I think the number is quite substantial in the health care industry. Perhaps the critical question is: what device will these individuals get when it's time to upgrade smartphones?

Many doctors still use a Palm Treo (or even the Palm Centro). OK, maybe it's not really that many, but there are some. If you're still using a Palm Treo (or even a Palm PDA), then you're not alone. Doctors generally tend to be late adopters of technology because they're so busy saving lives and keeping up with the high volume of patient care (although this trend is changing. see: Docs cut work hours)

In any case, is Palm dying? What about all the excitement around the Palm Pre and webOS? Has Android, iPhone, and BlackBerry swept webOS into the ocean? Will Windows Phone 7 Series add some additional pressure on a dying Palm? webOS was built as an entirely new OS and it doesn't represent the original Palm OS (which is both good and bad). For many doctors, if they're going to learn a brand new smartphone OS anyways, why not get the iPhone, BlackBerry, or Android? Why choose webOS?

Authors at PC World and the Wall Street Journal seem to think that Palm is dying. What do you think?