I have a Mac Mini running Windows 7. There is no physical CD Eject button. So getting a CD out can be a challenge.
Here is how to solve it:
1.Download and install LM Keymapper
2. Edit the default profile for the MCE remote to remap the TELETEXT key to instead perform the single keystroke ` (the button to the left of the number 1)
3. Download and install CD Eject
4. Make it run on Windows start and change the shortcut key to `
5. Press TELETEXT on your remote to make the CD magically eject!
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Note: I found by doing this I broke the pause button on the remote, so I remapped it to ^p and that solved it.