Microsoft has published a case study that highlights some differences between developing for iPhone and for Windows Mobile. For educational purposes, a simple application has been chosen and this document should not be seen as a “template” for porting all iPhone apps, but as a first step towards the iPhone development community. We like the intent, and hope that that Microsoft will do more to help itself by helping the iPhone development community to monetize its apps.
Microsoft should build more code samples and case study like that. Also, having a source-compatible version of OpenGL ES 1.x and 2.0 would be great: iPhone-only developers would not have to write a graphics API abstraction layer. I know, Microsoft has mobile DirectX too, but we’ve got OpenGL on Windows, no? The bottom-line is: if Microsoft does its job, you might see some apps migration towards WinMo.