None of us can declair WinMo dead, only Microsoft can do that, and they have not done so
AFAIK. I'd say WinMo is in a deep coma, awaiting WP7 response, fixes and updates. After that, there's supposed to be some kind of development at MS of an "enterprise" OS, based on WinMo. We'll see. Meanwhile, devs will hopefully be giving us some kind of alternative choice for the not-so-wonderful WP7 today/homescreen, etc.