[Windows Mobile] indagroove:
Here is my oem package attached. Does not include initflashfiles.txt, as I leave all my initflash in initflashfiles.dat, so here is initflash code:

;***OPERA_BROWSER***

Directory("\Windows"):-Directory("Opera9")
Directory("\Windows\Opera9"):-Directory("profile")
Directory("\Windows\Opera9\profile"):-Directory("help")
Directory("\Windows\Opera9\profile\help"):-Directory("imgcss")
Directory("\Windows\Opera9\profile"):-Directory("images")
Directory("\Windows\Opera9\profile"):-Directory("jsplugins")
Directory("\Windows\Opera9\profile"):-Directory("locale")
Directory("\Windows\Opera9\profile"):-Directory("Settings")
Directory("\Windows\Opera9\profile\Settings"):-Directory("Imgs")
Directory("\Windows\Opera9\profile"):-Directory("skin")
Directory("\Windows\Opera9\profile"):-Directory("styles")
Directory("\Windows\Opera9\profile\styles"):-Directory("images")
Directory("\Windows\Opera9\profile\styles"):-Directory("user")

Directory("\Windows"):-File("Opera9.exe","\Windows\Opera9.exe")
Directory("\Windows"):-File("OperaL.exe","\Windows\OperaL.exe")
Directory("\Windows\Opera9"):-File("Opera_loading_POR_16bit_default.png","\Windows\Opera_loading_POR_16bit_default.png")
Directory("\Windows\Opera9"):-File("Opera_loading_Landscape_16bit_default.png","\Windows\Opera_loading_Landscape_16bit_default.png")
Directory("\Windows\Opera9"):-File("line.png","\Windows\line.png")
Directory("\Windows"):-File("HTC_opera.png","\Windows\HTC_opera.png")

Directory("\Windows\Opera9\profile"):-File("axobjects.ini","\Windows\axobjects.ini")
Directory("\Windows\Opera9\profile"):-File("encoding.bin","\Windows\encoding.bin")
Directory("\Windows\Opera9\profile"):-File("html40_entities.dtd","\Windows\html40_entities.dtd")
Directory("\Windows\Opera9\profile"):-File("input.ini","\Windows\input.ini")
Directory("\Windows\Opera9\profile"):-File("svg_mono.dat","\Windows\svg_mono.dat")
Directory("\Windows\Opera9\profile"):-File("svg_serif.dat","\Windows\svg_serif.dat")
Directory("\Windows\Opera9\profile"):-File("svg_ss.dat","\Windows\svg_ss.dat")
Directory("\Windows\Opera9\profile"):-File("svg-mo.dat","\Windows\svg-mo.dat")
Directory("\Windows\Opera9\profile"):-File("svg-mobd.dat","\Windows\svg-mobd.dat")
Directory("\Windows\Opera9\profile"):-File("svg-moit.dat","\Windows\svg-moit.dat")
Directory("\Windows\Opera9\profile"):-File("svg-sa.dat","\Windows\svg-sa.dat")
Directory("\Windows\Opera9\profile"):-File("svg-sabd.dat","\Windows\svg-sabd.dat")
Directory("\Windows\Opera9\profile"):-File("svg-se.dat","\Windows\svg-se.dat")
Directory("\Windows\Opera9\profile"):-File("svg-sebd.dat","\Windows\svg-sebd.dat")
Directory("\Windows\Opera9\profile"):-File("svg-ssit.dat","\Windows\svg-ssit.dat")
Directory("\Windows\Opera9\profile"):-File("browser.js","\Windows\browser.js")
Directory("\Windows\Opera9\profile"):-File("wml1_entities.dtd","\Windows\wml1_entities.dtd")
Directory("\Windows\Opera9\profile"):-File("xmlentities.ini","\Windows\xmlentities.ini")
Directory("\Windows\Opera9\profile"):-File("user.js","\Windows\user.js")

Directory("\Windows\Opera9\profile\help\imgcss"):-File("bullet.gif","\Windows\bullet.gif")
Directory("\Windows\Opera9\profile\help\imgcss"):-File("help.css","\Windows\help.css")
Directory("\Windows\Opera9\profile\help\imgcss"):-File("logo.png","\Windows\logo.png")
Directory("\Windows\Opera9\profile\help\imgcss"):-File("top_pattern.png","\Windows\top_pattern.png")

Directory("\Windows\Opera9\profile\images"):-File("arrow.png","\Windows\arrow.png")
Directory("\Windows\Opera9\profile\images"):-File("beam.png","\Windows\beam.png")
Directory("\Windows\Opera9\profile\images"):-File("blank.gif","\Windows\blank.gif")
Directory("\Windows\Opera9\profile\images"):-File("cross.png","\Windows\cross.png")
Directory("\Windows\Opera9\profile\images"):-File("delete.png","\Windows\delete.png")
Directory("\Windows\Opera9\profile\images"):-File("drive.gif","\Windows\drive.gif")
Directory("\Windows\Opera9\profile\images"):-File("error.png","\Windows\error.png")
Directory("\Windows\Opera9\profile\images"):-File("file.gif","\Windows\file.gif")
Directory("\Windows\Opera9\profile\images"):-File("folder.gif","\Windows\folder.gif")
Directory("\Windows\Opera9\profile\images"):-File("forward.png","\Windows\forward.png")
Directory("\Windows\Opera9\profile\images"):-File("hand.png","\Windows\hand.png")
Directory("\Windows\Opera9\profile\images"):-File("info.png","\Windows\info.png")
Directory("\Windows\Opera9\profile\images"):-File("link.gif","\Windows\link.gif")
Directory("\Windows\Opera9\profile\images"):-File("move.png","\Windows\move.png")
Directory("\Windows\Opera9\profile\images"):-File("oom.png","\Windows\oom.png")
Directory("\Windows\Opera9\profile\images"):-File("open.png","\Windows\open.png")
Directory("\Windows\Opera9\profile\images"):-File("opwidget.ico","\Windows\opwidget.ico")
Directory("\Windows\Opera9\profile\images"):-File("question.png","\Windows\question.png")
Directory("\Windows\Opera9\profile\images"):-File("reload.png","\Windows\reload.png")
Directory("\Windows\Opera9\profile\images"):-File("stop.png","\Windows\stop.png")
Directory("\Windows\Opera9\profile\images"):-File("trash.png","\Windows\trash.png")
Directory("\Windows\Opera9\profile\images"):-File("wait.png","\Windows\wait.png")
Directory("\Windows\Opera9\profile\images"):-File("warning.png","\Windows\warning.png")

Directory("\Windows\Opera9\profile\locale"):-File("search.ini","\Windows\search.ini")

Directory("\Windows\Opera9\profile\Settings"):-File("settings.html","\Windows\settings.html")

Directory("\Windows\Opera9\profile\Settings\Imgs"):-File("bar_closed.png","\Windows\bar_closed.png")
Directory("\Windows\Opera9\profile\Settings\Imgs"):-File("bar_open.png","\Windows\bar_open.png")
Directory("\Windows\Opera9\profile\Settings\Imgs"):-File("list_btn.png","\Windows\list_btn.png")
Directory("\Windows\Opera9\profile\Settings\Imgs"):-File("txt_fld.png","\Windows\txt_fld.png")

Directory("\Windows\Opera9\profile\skin"):-File("standard_skin.zip","\Windows\standard_skin.zip")

Directory("\Windows\Opera9\profile\styles"):-File("about.css","\Windows\about.css")
Directory("\Windows\Opera9\profile\styles"):-File("cache.css","\Windows\cache.css")
Directory("\Windows\Opera9\profile\styles"):-File("certinfo.css","\Windows\certinfo.css")
Directory("\Windows\Opera9\profile\styles"):-File("config.css","\Windows\config.css")
Directory("\Windows\Opera9\profile\styles"):-File("dir.css","\Windows\dir.css")
Directory("\Windows\Opera9\profile\styles"):-File("drives.css","\Windows\drives.css")
Directory("\Windows\Opera9\profile\styles"):-File("error.css","\Windows\error.css")
Directory("\Windows\Opera9\profile\styles"):-File("history.css","\Windows\history.css")
Directory("\Windows\Opera9\profile\styles"):-File("info.css","\Windows\info.css")
Directory("\Windows\Opera9\profile\styles"):-File("mime.css","\Windows\mime.css")
Directory("\Windows\Opera9\profile\styles"):-File("plugins.css","\Windows\plugins.css")
Directory("\Windows\Opera9\profile\styles"):-File("wml.css","\Windows\wml.css")

Directory("\Windows\Opera9\profile\styles\images"):-File("88c.png","\Windows\88c.png")
Directory("\Windows\Opera9\profile\styles\images"):-File("bar.png","\Windows\bar.png")
Directory("\Windows\Opera9\profile\styles\images"):-File("center.png","\Windows\center.png")
Directory("\Windows\Opera9\profile\styles\images"):-File("folder.gif","\Windows\folder.gif")
Directory("\Windows\Opera9\profile\styles\images"):-File("opera.png","\Windows\opera.png")
Directory("\Windows\Opera9\profile\styles\images"):-File("root.png","\Windows\root.png")
Directory("\Windows\Opera9\profile\styles\images"):-File("top.png","\Windows\top.png")

Directory("\Windows\Opera9\profile\styles\user"):-File("accessibility.css","\Windows\accessibility.css")
Directory("\Windows\Opera9\profile\styles\user"):-File("contrastbw.css","\Windows\contrastbw.css")
Directory("\Windows\Opera9\profile\styles\user"):-File("contrastwb.css","\Windows\contrastwb.css")
Directory("\Windows\Opera9\profile\styles\user"):-File("debugwithoutline.css","\Windows\debugwithoutline.css")
Directory("\Windows\Opera9\profile\styles\user"):-File("disabletables.css","\Windows\disabletables.css")
Directory("\Windows\Opera9\profile\styles\user"):-File("hidecertainsizes.css","\Windows\hidecertainsizes.css")
Directory("\Windows\Opera9\profile\styles\user"):-File("hidenonlinkimages.css","\Windows\hidenonlinkimages.css")
Directory("\Windows\Opera9\profile\styles\user"):-File("imageandlinkonly.css","\Windows\imageandlinkonly.css")
Directory("\Windows\Opera9\profile\styles\user"):-File("nostalgia.css","\Windows\nostalgia.css")
Directory("\Windows\Opera9\profile\styles\user"):-File("showstructure.css","\Windows\showstructure.css")
Directory("\Windows\Opera9\profile\styles\user"):-File("textonly.css","\Windows\textonly.css")
Directory("\Windows\Opera9\profile\styles\user"):-File("userstyle.ini","\Windows\userstyle.ini")

Directory("\Windows\Start Menu\Programs\Internet\"):-File("Opera Browser.lnk","\Windows\Opera Browser.lnk")