IL code should run fine, .Net CF has been running on ARM for many years. It is the Windows APIs and their implementations that may have portability problem.
There is nothing specific to ARM in the Windows 8 Kit header files short of the new ARM architecture declaration in CLR APIs. The current development kit has most libraries for classic Win32, CRT and even MFC compiled for ARM. Which means, from the prospective
of a Visual C++ programmer, the porting is pretty much complete. Those missing pieces (e.g. like STL/CLR, CLR hosting APIs, __declspec(thread) and XAudio) is probably of low priority and irrelevant to Windows Forms programming.
Of course, nothing is set in stone in the developer preview, new features could be added and some can be cut at the time of Beta or RTM. Also APIs may return E_NOTIMPL in case the underline feature is missing, so this is just an educated guess.
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