It would be more a function of finding software/hardware to recieve the IR signal and have it do something with your computer.

X10 made a product (a crappy one if memory serves) called DVD Anywhere that included this type of software, though I think it used RF with a proprietary remote.

If you're contemplating using your computer and DVD-ROM drive to run your home theatre, I'd reconsider. With DVD players now down to $129 (!) you're much better off getting one dedicated to home theatre. With your DVD-ROM drive, you'll get jumpy pictures/sound, and not the quality you're expecting. I've tried it, and there's a reason all of the 'home theatre PCs' failed. They just aren't fast and reliable enough to run home theatre.