This posting is older than 6 months and can contain outdated information.
Bluetooth is much more complex than IR. While IR remotes send simple
patterns, a Bluetooth device is - remotely - comparable with the
complexity of a USB device with vendor, product ID and serial,
different communication channels, options and techniques, connection
negotiation, service discovery and offering, etc.
With the current Bluetooth stack of OS X I don't see a way for a Mac
to mimic a Sony BD Remote so that it could be detected as such by a PS
3. It sure should be possible to advertise such a service, but the
machine itself would still introduce itself as a Mac and not as a
remote control.
Best regards,
Felix