I think you're right. It's not worth it for someone who's only getting $600 or so in revenue across a month or two.
That being said, it doesn't cost you much to read the spec and *try* to implement those requirements. It will only make your product better in the end.
This might be a good issue to bring up with during the upcoming MSDN Pocket PC Dev Team chat later this week. It seems like a lot of those requirements don't have much in common with full-screen games.
