My X3 has a range of 7 metres max, depending on the sensitivity of the ir receivers: my Plasma is rather blind which restricts the range to approx. 4 metres.
However, it seems certainly dependant on what software you use- PDAWIN and TR seem to yield identical ranges, whereas Netremote's range is definitely less & varing within their beta builds.
I remember Don having tried both the X3 and the X30 and finding X30 had somewhat less range though quite acceptable, which is why I bought the X3 (cheaper too) and I'm very happy with it compared to the Ipaq 3970 that never gave me a range over 3 m, and that was with CIR addressed.
The only negative difference with the Ipaq is slower push response and ccf page changes.
Barend