Author of iMAME never commented on this, so nobody knows for sure.

> iMame is still my favorite arcade emulator for the iPaq.
> It still seems faster than the others. I'm able to use it
> with sound on games that don't work as well with sound
> in MAMECe. (Just run Frogger in each and you will see
> what I mean.)
>
> I know that MameCe supports more games, but I'm hoping
> that a version of iMame might be released with a few more
> games that are iPaq friendly. But, there have been
> no updates for ages.
>
> Is iMame dead?
>
> jon.
>