You can rant all you want.
I have given you a perfectly viable option and a very good app for remote controlling your iMac, if you own an iPhone or any other iDevice.
Did you even try this app?
It's a very good app and works with just about every media oriented app on your iMac!
Your iPhone is a " smart phone" after all.
What's is your flippin' issue with using your iPhone or any other iDevice as some other function or device?
This is what these devices are designed for.
Your using an Apple device to control another Apple device and it's a device you always have with you.
It's not another little peripheral device that works with your Mac that you have to keep track of.
Do you use Wifi on your iDevices and iMac?
I Don't understand all of this ranting and raving.
This is not that big a deal.
The reason earlier iMacs had a dedicated IR remote and IR port was to remote control the Front Row app.
Is Front Row still in OS X in OS X 10.8 Mt. Lion?
You asked for a solution to the lack of an IR port and receiver, Other, as well as myself, have offered you solutions.
Pick the best solution for you and use it!