gurus over at notebookjournal.de have put the CULV-based 12-inch Wind U200 through its paces, and the new MSI is looking good.
Although they apparently tested an engineering sample, they liked the build quality and say the new Wind left a rather good impression. They do point out that the Celeron M723 is quite a bit more power hungry than the Atom, so you shouldn't expect Atom-like endurance. However, you do get much more performance.
The U200 is expected to hit retail in June, post-Computex, at about $700 or €600, and notebookjournal thinks it's a good deal. Unfortunately, early reviews of MSI's X340 have not been so kind.
You can find the review here