User-1299008639 posted
In short: It's not needed, but very helpfull if you do.
A bit longer: the framework 'detects' the capabilities of the device requesting the page. So it gracefully reduces the functionality of for example, ajax controls, by disabling javascripts and do those things server side.
However, the typical PDA has a resolution of 320x240, instead of a resolution of 1024x768 of 1280x1024... so there's not as much space to display data.
Furthermore, PDA's are, especially compared to desktop pc's, slow and low on bandwith. So you have to try to reduce pagelenght and smaller/lo-res images (and only images if you NEED them, not to make it fancy).
In my point of view, a "normal" website may be fancy, nice colors, css, and all those things, while on the other hand a PDA page must be as light and clean as possible.