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The module WURFL is a wireless device respository, it will convert the WURFL XML files to an associated tabled database which then allows XOOPS when a wireless devices User Agent is detected to have all the information it needs to display it.
The best way of using WURLF is with a combination of Multisite and your xoops site. The idea is when a WURLF user agent is detected you can redirect them to
http://mobile.yoursite.com and present a theme which uses the information in the WURFL database to display on the device.
WURFL is for having information for Smarty and other modules in pertenance to mobile devices. When it is running there is a small preloader example for loading the WURFL data into the smarty header with the header.php (You can also modify this to redirect the customer/client to your mobile devices database.
There is no set guidelines and I haven't seen many people share in WURFL Themes for mobile devices. But I am sure with the amount of databases presented and downloaded of it - it is in use.