attila: Sounds very familiar to me on your steps.
So far I have a blank screen and I've just got a test SDL context window up and running that has GL ES2 support running on my N900.
We should definitely combine our developments as the ES 1.1 fixed-function mode sounds great. Are you planning to optimise software skinning with VFP or NEON?
From reading what you've done, it looks like your approaches look a little more elegant than mine, I would really like to see your changes for egRenderer and egRendererBase, especially how you got around the lack of glGetBufferSubData. But like I sort of implied before, I'm just learning how things work internally and I have most likely done some silly things.
Changes so far for me:
utOpenGL.h pretty much contains gl2.h + gl2ext.h headers, and utOpenGL.cpp still checks for available extensions but they're tailored to ES 2.0 extension detection.
egRenderBase is a war-zone of commented-out parts and re-implementations, a real mess, but RGB565,RGB555_A1 & RGB4 support is in the TextureFormats system now. Float textures are commented out for now, but I think I saw an extension for these so I'll put them back in once I've added in the right detection. PVRTC support is in but needs testing after I get at least something to render. GL_DEPTH_COMPONENT16 & GL_DEPTH_COMPONENT24_OES get detected from the extensions list, but I was reading that the drivers don't have depth_texture support so I'll need to test out a solution for that. Framebuffers are just assumed now so no checking and I omitted the EXT.
egRenderer, I think it was mostly commenting out deprecated stuff like some glTexParameteri calls and all occlusion queries are disabled except for frustum checking, but I take it that the tile-based deferred renderer will handle the grunt work here internally as long as discard glsl code is run in a separate pass to the main one but that shouldn't be too hard to setup in the pipeline. Debug draw is completely commented out.
egTexture: added an else if between the dds and stbi loader code for pvr detection and loading, which is based loosely on the dds detection/loading and what I saw in the powervr SDK and oolong engine detection.
Volker: Thanks for the offer however I don't really feel too confident in my efforts for others to look at.

Not yet anyway, but I will post my changes once they work.
Thanks all