Many ISVs are asking me for more details about how to support the business decisions to go with Windows Mobile. And there are several resources available that can help an ISV in making the case to your enterprise customers. You can start with the Windows Mobile Business Resource Center. You'll find dozens and dozens of articles, white papers. You'll fild strategy for mobile application development, security answers, industry-specific needs, return on investment.

In particular you might want to look at the following strategy articles:

As well as these recent Research Studies by IDC and Aberdeen:

And these two overview pieces:

Special thanks to Loke Uei for researching this article.