Aahh ok, either the manual is wrong or there's another partition that might be hidden taking up all the space.
A device (can't remember which brand) I played with years ago I remember destroying because I formatted the extra hidden partition trying to free up space
Maybe it's one for the 'too hard' basket...
Nothing stands out that I can see in your sys.txt files.
Mine from the Primo that runs ok on 64 MB RAM, Windows CE-5 Navig8r G35 device, very similar.
I notice the max_memory is different to what I posted above, why I made it like that I have no idea, probably getting out of memory errors I'd imagine so I dropped it until they stopped.
Spoiler: sys
Bookmarks