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LOL, I think someone has been looking at the buy.com daily email deals this morning, because I just got one that listed a refurbished Pandigital tablet for $39.99. I just looked at the specs and sure enough, it says Android 2.6.36.
I think they screwed up (or were being deceptive) and somebody typed in the Linux kernel version. I'm pretty sure it is a Donut or Eclair tablet, and it should say either 1.5 or 1.6. There has never been an android 2.6 as far as I know. One thing I do know is that I wouldn't get a tablet running on Android 1.6 unless I needed a new doorstop.