In a dramatic change of plans Sendo has dropped the Microsoft Smartphone OS & gone for Nokia's OS instead so anyone awaiting a Sendo or worse already signed up for their developer program has a problem.
See the link below for the story
ps: having played with the Smartphone emulator for a few days I think it's so unlike PocketPC that even though it has GAPI there's not much point in considering a port of anything serious. It does have some interesting features but it's really different.