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Windows Mobile 2003 Second Edition is based on a slightly newer version of core OS (Windows CE 4.21 compared to Windows CE 4.20 in previous version) but it brings some improvements in the application layers (that sit on top of the core OS: Pocket PC and MS Smartphone). One major improvement is a native support for higher resolutions of the screen. Pleased note: originally people were speculating that this new version will be called "Windows Mobile 2004" but apparently Microsoft decided that "Second Edition" is more appropriate. So if you are a developer and you would like to start developing (or adapting) your software for this latest version of Microsoft´s mobile operating system, then now you can download the needed resources.
Download: Developer Resources for Windows Mobile 2003 Second Edition 
View: What's New for Developers in Windows Mobile 2003 Second Edition Software
News source: MSMobiles.com