See
the Socket SDIO FAQ for some answers. In short, SDIO Now software in addition to SDIO hardware gives the card manufacturers the advantage of not having to develop core SD drivers, the OEMs the advantage of not having to take into consideration all exsiting SDIO cards out there individually, and end users the advantage of not having to load and unload drivers for all different kinds of cards. Theoretically, SDIO Now might be added to existing Pocket PCs with SDIO hardware, as was done by HP for the 3900 series. If that will be done by others remains to be seen. On the Socket FAQ you can also see that their Bluetooth SDIO card only works on Pocket PCs that include the SDIO now software. If that will be so for future SDIO WiFi cards I don't know, but I'd think chances are high.