The best you can get for $140

It was very impressive video quality, if you can hold the thing still enough, but for whatever reason even the slightest movement made it look horrible. The sound was worse than bad, and the battery life was almost nil. I ended up returning it. It's too bad too because I liked the video quality.
I was very impressed at the expandability, according to the directions, you are able to expand to an 80 GB HDSC card. Unfortunately, the batteries would pile 3 feet high before you could ever use that much video space.
You MUST use a tripod with this camera. I would consider this camera for tripod assisted panoramic nature scenes where natural sound it not important.
For $140 though you can't really get wild about quality. The camera itself is packages in blister pack, which is usually a bad sign. You can't tell a book by it's cover but you can usually tell decent audio and visual equipment by how much care went into packaging. I regret that I didn't spend a little more time playing with this while using a tripod, but my patience ran out with the hollow sound. All in all I wouldn't even bother.
As far as durability I can't speak to it's functionality after rough use, since I decided a few minutes after powering it on that I was going to return it. I imagine the flippy window on the side could break off fairly easy, and the lense is quite exposed and would be prone to scratching or cracking.