We’re not sure how seriously to take this, but PPCW.net is reporting that the manufacturer making the “major” announcement about a new Microsoft Smartphone-powered cellphone tomorrow isn’t Samsung or LG or Sony Ericsson, it’s Sierra Wireless, which makes wireless chips and wireless PC cards. Sounds crazy, right? Maybe not. MSMobiles reminds us that way back in May they reported that Sierra Wireless was hard at work on either a Pocket PC Phone or a Smartphone.