I tried some software to turn my work issued pda/cell phone into a universal remote. I think it was a good idea if it worked better. The range was too short. See a PDA infrared transmitter has a narrow less powerful beam than a tv remote. This is because the PDA does not need to connect with every remote in the room, otherwise data could be flying everywhere. So since the PDA was not designed to be a remote, it didn't work as well as I would have liked.
I've decided I would like a universal remote, but one that is designed intuitively, most universal remotes have design issues, then there's the remote for my receiver which must have been designed by someone who flunked out of community college. Ever see a remote with 3 power buttons? Well this one has 3 and they all work differently. I want a remote with my basic functions on one screen (assuming some sort of touch screen) and then the more complex functions on a device specific page, maybe with sub-pages for some devices.