IrDA Evaluation Board - with H8/Tiny
WhiteBream.com is selling the E105 Evaluation board with Stack and IrOBEX, IRCOMM, IrLPT. The development tools allow you to create your own code in HEW and the Whitebream libraries to connect to another IrDA device.
http://www.whitebream.com/e105.shtml
This board has an FPGA on it, but the same stack could easily port to an H8 (or M16C for that matter) that had on-chip IrDA PHY layer support - like the 38076.

