Over at X-bit labs they have just posted an article called "DDR400 with i845E: Myth or Reality?".

At Computex exhibition this year one of the mainboard makers, the Albatron Company, announced an i845E chipset-based mainboard supporting, according to the manufacturer, DDR400 memory. At the same time we know from our previous reviews that i845E does not support DDR400. The explanation of this paradox is in our detailed investigation!