It should have been obvious
It's having the HardwareDesktop library in the project that forces it because of the entry in LibrariesExceptions.txt. The next release of Basic4ppc will include ImageLibEx in this file to force the reference when that is used.
Code:
'1 - Namespace changes
'2 - Device additional references
'3 - Desktop additional references
1:dzHWdesktop.dll:dzHWdesktop->dzHW
2<b><font color="red">:HardwareDesktop.dll:Microsoft.WindowsCE.Forms.dll</font></b>
2:ControlsExDeviceDummy.dll:Microsoft.WindowsCE.Forms.dll