According to this post by SlashGear, webOS is not dead yet and there is interest from several companies, including Nikon, to buy the mobile operating system from HP:

It also continues the confusion as to what HP plans to do with webOS, which it had initially insisted that it would continue to support and develop. But the company is looking more likely to sell the unit and has been in talks with HTC, LG, Nikon, and Amazon as potential buyers of the software platform.

More on webOS from Wikipedia: