Finally I booted ARMv6 rootfs in QEmu (used 2007-11-21 CVS one). All changes will be available in Poky in next few days.
OpenedHand Linux (Poky) 3.0+snapshot-20071206 qemuarm ttyAMA0
qemuarm login: root
root@qemuarm:~# uname -a
Linux qemuarm 2.6.23 #11 Fri Dec 7 19:59:57 CET 2007 armv6l unknown unknown GNU/Linux
root@qemuarm:~# cat /proc/cpuinfo
Processor : ARMv6-compatible processor rev 3 (v6l)
BogoMIPS : 524.28
Features : swp half thumb fastmult vfp edsp java
CPU implementer : 0x41
CPU architecture: 6TEJ
CPU variant : 0x1
CPU part : 0xb36
CPU revision : 3
Cache type : write-through
Cache clean : not required
Cache lockdown : not supported
Cache format : Harvard
I size : 4096
I assoc : 4
I line length : 32
I sets : 32
D size : 65536
D assoc : 4
D line length : 32
D sets : 512
Hardware : ARM-Versatile PB
Revision : 0000
Serial : 0000000000000000