@wook_sf,

OK, this is getting off-topic, but:

PE does not and cannot have an ELF header. PE is a different format than ELF.

An ARM processor can run ARM instructions. The format of the executable file is of no concern for the processor, but for the operating system (dynamic linker), which needs to be able to identify the code sections so that they can be executed by the processor.

Symbian uses the E32Image format. During compilation with the standard tools a PE or ELF executable is generated. This executable must be then converted to E32Image so that Symbian can use it.
(see http://www.antonypranata.com/node/9).

As for "ELFs should be runnable on every arm machine". The statement is obviously true, as long as the operating system can make sense of (use the) ELF format.

That's like saying "ZIPs should be extractable on every ARM machine". Yes, but you need the unzip tool for that machine. Same as x86, mips or any other CPU architecture.

Now we can go back on-topic
.. unless, that is, you have some references supporting your assertions..