First of all, pardon me for not answering you quickly. I-mate JASJAR is a Windows Mobile based pocket pc. In other word, it doesn't require any CDs or OS in order to be installed like the real computer. Everything is already available in the ROM, so don't worry about the OS even after formatting the device.
About the included equipment, the company includes a headphone, a charger, a CD, leather cover, and some user manuals. This pocket pc can work properly with a 4GB SD card so far. There are many good companies like SanDisk and many others. It mainly depends on your choice.