Detailed article of how to write applications for UMPC has been published on Microsoft MSDN Magazine.
Article by MSDN Magazine’s technical editor Stephen Taub uses Microsoft Touchpack’s Sudoku game to guide through the application development process. It is a very detailed 60 page article, covering all aspects of creating the software application for UMPC and Tablet PC platforms.
Additionally Microsoft has released complete source code and Sudoku application for the download.