PPCW.Net made the latest ROM update for their iMate Windows Mobile Smartphone 2002 available - and apparently works with other HTC Tanager based phones too, like the QTEK 7070.
The software provides SIM and Application unlock as added benefits of the upgrade.
As noted on PPCW.Net website "ATTENTION Qtek & SPV Owners: This update is made for the i-Mate Smartphone 2002. It "might" work on other HTC based Smartphones as well, maybe not... However - if you are going to update any other Smartphones then the PPCW.Net i-Mate with this ROM; neither PPCW.Net nor me nor anybody else is responsible for any damages, frozen devices or lost warranties! "