.Net provides the framework to make robust enterprise applications for all the devices and platforms you can imagine. what this means for developers is that ,the code for creatingan app for a windows application or a asp.net webpage or a pocket pc and so on ,will all be the same if not similiar just by initially choosing the target .
eg: you may heard of database driven applicaiton for say payrolls,or checking acocunrts...you name it. So if u want to make a app for ur pocket pc that keeps track of the same , u just have to add a new project and use the same code.from a programmers view,it becomes a hell of a lot simpler. which means that you dont have to waste time for implementation but rather can spend more time on business logic and adding more intersting things .
lastly ,Let me tell you this. creating application for the pocket pc/smart phones has never been simpler ,than with the .Net fremework .ease of implementaiton is the key.what ever you can have ona regualr windwos machine ,can be done using the .net sdk .They even have a sdk plugin for developing stylo enabled applicaitons for the tablet PC .