I have closely studied the MS documentation on EMF files and from the definitions for the 3 header types I can't see how to convert from logical coords (which the graphics records coords are stored as) to device coords. The header has a Frame part that specifies the page size surrounding (but not necessarily bounding) the composite image in 0.01mm units; and a Bounds part that specifies the actual bounds of the composite image in logical units. And finally there are the Device and Millimeters parts that specify the size of the recording device.
From these there seems no way that calculating the ratio to convert from logical coords to device coords is possible.
I must be missing something simple :-)