I'm not sure what the 7160's IR capabilities are, but I have never seen a phone that has a "push this button, send this IR code" function. If I heard of a phone with an IR transmitter, I would figure it would be more for things like exchanging business cards or something at close range, or downloading/uploading phone numbers to it with a PC. That would generally be an IRdA link, which is *not* the same as the "consumer IR" which is used for IR Trans. Furthermore, even if the phone did have a consumer IR transmitter, it would have to use the same carrier frequency as the Empeg is listening for. We've already seen quite a few remotes (the Blaupunkt Thummer steering wheel remote among them) that don't use the same frequency...
So I don't know how far you'll get, but it's worth investigating, I suppose. I would just buy a steering wheel remote if I were you.