NoviiRemote Deluxe 4.1

If you have a PDA collecting dust around the home, you might as well turn it into a great programmable remote. The NovviRemote software package allows you to control any number of devise similar to any universal control, and also has the ability to learn commands from other remotes.

From the article:

Configuring this application, literally, is as simple as pointing the device's
remote at your Windows Mobile device.  To start, tap the small red menu button
which will enable to soft keys at the bottom of the display.  Tap the
Options>New Device menu and you are prompted on which action to perform. 
NoviiRemote Deluxe comes with a small database of devices already.  This
database includes some of the more common brands and devices.  For example, you
can choose from Phillips or Sony televisions, Panasonic DVD players and Tivo's. 
Many of these work "out-of-the-box" which makes using this application quick and
easy