There is some confusing information regarding using Mobile PC on the Viliv s5 on the pocketables forum
http://forum.pocketables.net/forumdisplay.php?f=93.
It seems the only person who got it working directly was using an old version of Mobile PC.
As I mentioned, the Asus UMPC I have worked with GMPC only up to version 5.00.10. Anything later requires GPS Gate. It seems as Garmin improved the Bluetooth interface, they reduced the flexibility of the serial interface. I suspect you will need GPS Gate but am really interested in your findings. Personally, I foung the internal GPS in the UMPC was too much of a hassle and rely exclusively on Bluetooth GPS units. Mobile PC is great with those and flexibility of placement provides other advantages. Of course, GMPC will work with USB GPS units also.
Terry