Just a note to the above:
There is a product called OmniRemote for Palm machines that doesn't require (but can be used with) additional IR hardware. Check out
www.pacificneotek.com where they have a demo version for download.
They do not support WinCE, nor do I know of anyone who does, but I can't see, offhand, why a similar thing can't be done for WinCE.