I had to find out for myself which is why I took up the offer the dealer made me to try both. It also seemed Microsoft had very little to do with it. The only thing I think is Microsoft is the Windows CE OS. The PC Software does not look like Microsoft work at all. Personally I like most microsoft products.
I have tried 3 Meridian remotes. The first was ok, the second was poor the third was good. None of them was great. It has to shoot through a smoked glass door. With the door open they all worked ok. But I have other components behind the same glass and I can shoot the remote at walls and still get a hit. I think the reason why the Meridian remote is not good is that the emitter is recessed too deep and narrows the beam. The one that works good seems have the emitter sticking out a bit further than the others (that's just a guess).
Learning codes is never quite as good as predefined codes (it's sort of like the same as a D/A and A/D conversion). That's why I was not too pleased about learning the whole Pioneer as well. I can't say the IRIQ has a weak emitter but it just plain did not work well with the Meridian which is a little on the unique side.
Some of these problems may of been dealt with in software and others perhaps by contacting Harmon. But there were too many issues too fast for me to deal with.