I think it would be difficult to port Retrocade to PocketPC due to the following reason.

Even if the source is released the emulator was build in assembly lanquage.
The Retrocade it self runs on DOS.

The MameCE3 was based on the MAME32 code. (I thought before that it was based on the Dos version) I think it maybe possible but it would take a lot of time to make it. We just can hope. Correct me if I'm wrong.