First, thanks to everyone that has provided feedback!
After receiving questions via email regarding my project (website located here
http://home.comcast.net/~lightnet/site/), I thought it might be a good idea to post here so the answers might help others that are interested in the project.
I'll be happy to provide what little insight I've accumulated through this project to anyone interested in creating their own Windows Mobile Coleco Tabletop.
Before undertaking a project like this, make sure there are games/emulators that you enjoy that work well on your Windows Mobile Device (or whatever device you choose to use). Imagine the disappointment of working on this for months, firing it up for the first time, only to discover that you've got nothing to play on it.
I advise against destroying a perfectly good Coleco Tabletop for a project like this, you can usually find non-working Tabletops on eBay or your local Flea Market. Destroying Windows Mobile Devices on the other hand.... ;-)
At the moment, I'm not considering building these for others, as I simply do not have time to devote to it. If I did have the time, I'd probably be doing a different arcade project I've been planning for a few years.