BrightHand, one of the more interesting handheld computing news sites, has placed some screenshots and links online that show what appears to be MacOS running on a Windows CE-based H/PC. It seems to be a product called FakeMac, which my rusty Japanese prevents me from knowing more about. Still, follow the links and see what you think from these developers on The Crossroads who have "respect for Mac and CE."
(Looking at some of the PDA's on my shelf, I supposed that pretty much describes me as well!)