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If you view the mailbox via the EMC, there is a mobile device tab. Remove all mobile devices from that tab and then when they next connect and authenticate, the new partnership will be created. OWA can be strange about showing devices, but I've found the EMC to always be reliable.<br />
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-Cliff<br />

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Thanks, that did it<br />
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cgaliher: - I don't see a mobile tab on the users account in EMC
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I just migrated users from SBS 2008 to 2010. Most users just reset their smartphones and they are syncing to the new server. Three users, two with IPhones and one Windows Mobile are not syncing. <br />
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The event logs on the new server show MSExchange ActiveSync event id 1008<br />
An exception occurred and was handled by Exchange ActiveSync. This may have been caused by an outdated or corrupted Exchange ActiveSync device partnership. This can occur if a user tries to modify the same item from multiple computers. If this is the case, Exchange ActiveSync will re-create the partnership with the device. Items will be updated at the next synchronization. <br />
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Their phones do not show up in OWA..<br />
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They have removed the accounts, rebooted the phone and reset the accounts. 
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I just migrated users from SBS 2008 to 2010. Most users just reset their smartphones and they are syncing to the new server. Three users, two with IPhones and one Windows Mobile are not syncing. 

The event logs on the new server show MSExchange ActiveSync event id 1008
An exception occurred and was handled by Exchange ActiveSync. This may have been caused by an outdated or corrupted Exchange ActiveSync device partnership. This can occur if a user tries to modify the same item from multiple computers. If this is the case, Exchange ActiveSync will re-create the partnership with the device. Items will be updated at the next synchronization. 

Their phones do not show up in OWA..

They have removed the accounts, rebooted the phone and reset the accounts. 

Exchange sync to new 2010 server

Small Business Server (SBS) is a line of server operating systems targeted at small businesses by bundling the operating system with a number of other Microsoft products that would normally need to be purchased or licensed separately. The most notable inclusions are Exchange, SQL Server, SharePoint and ISA/TMG (Microsoft's firewall and proxy server).

Exchange is the server side of a collaborative application product that is part of the Microsoft Server infrastructure. Exchange's major features include email, calendaring, contacts and tasks, support for mobile and web-based access to information, and support for data storage.