If you wanted to make this a viable product, you certainly could. Is there a market for it? Perhaps. Would I buy it? Probably not. Would anybody on this website buy it? Probably not; we all already have universal remote controls...
Could you please explain the steps involved with creating your own .wav driver for a IR remote? I'm seriously curious how you did it.
If you explain the steps involved, we could probably shoot around some ideas for how to code it...