Is there a winlirc for the pocket pc?
If you don't know, Winlirc is a port of Linux IR control. So you can hook up a serial IR to the computer and watch movies with a remote from a old TV or something.

Purpose? Not sure, just think it might be nice to be able to control the PPc with a remote instead of the PPC pretending to be a remote.
Depending on functionality might go nuts and setup my IR NES joystick so I can play nes roms on my X5 haha