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Windows CE is sold as a developers kit. You pick which modules/functions you want included in your product and then build a distribution specific to that hardware. You as the OEM pay Microsoft a license fee based on how many gizmos you manufacture.
Things like Windows Mobile are a more standardized version of Windows CE where Microsoft specifies the hardware and software configuration. OEMs then build their product based on that specification, with additional bells and whistles to distinguish their product from the other, similar ones.
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