There's another thread floating around here re: porting CE7/WM7 to current devices, look for recent posts by user no2chem.
But to sum it up, the kernel consists of 2 parts, the MSFT supplied bits and the OEM supplied bits. For any existing device that does not currently come with a CE7/WM7 kernel (all of the shipped devices) - the OEM bits need to be coded from ground up. And/or disassembled, isolated, and ported purely in a binary manner (asm code)
Option 1 is nearly impossible without source, and option 2 requires a monumental amount of work that would need to be largely duplicated for every device targetted.
This is not like porting a WM 6.x kernel (which are all based on CE 5.2 and so do not have this issue because the majority of the code remains the same and thus usable)
But to sum it up, the kernel consists of 2 parts, the MSFT supplied bits and the OEM supplied bits. For any existing device that does not currently come with a CE7/WM7 kernel (all of the shipped devices) - the OEM bits need to be coded from ground up. And/or disassembled, isolated, and ported purely in a binary manner (asm code)
Option 1 is nearly impossible without source, and option 2 requires a monumental amount of work that would need to be largely duplicated for every device targetted.
This is not like porting a WM 6.x kernel (which are all based on CE 5.2 and so do not have this issue because the majority of the code remains the same and thus usable)