If I undertood...Pokéwalker Info
The Pokéwalker itself does not store the IVs/PID of captured Pokémon. They are generated when the Pokémon is transferred to HG/SS. This means it is abusable through more or less standard methods.
Seeding
The seed is created the usual way, with one major difference: it is created as soon as HG/SS is started, rather than when the Connect to Pokéwalker option is selected. This means the seconds value will be different (I get about 12 seconds less), and the delay is always 0. On the flip side, it makes hitting the correct seed very easy, as you only have to worry about the seconds (not the delay).
IVs
IVs are created the usual way (two LCRNG calls). This means the Wondercard IVs method in RNG Reporter will also work for the Pokéwalker.
However, on the Pokéwalker menu, there is no way to advance the frame manually (no radio, Elm calls etc). Thus, the only way to get a higher-frame spread is to capture and transfer multiple Pokémon from the Pokéwalker without exiting the Pokéwalker menu. Each transferred Pokémon advances the RNG by 2 frames. This means only odd-numbered frames are reachable. If multiple Pokémon are transferred at once, IVs are generated in the order the Pokémon were captured; assuming no frame advances, the first Pokémon captured is on frame 1, the second is on frame 3, and the third is on frame 5. As mentioned earlier, there is no other known way to advance the RNG; this means if you transfer a few Pokémon, the frame will stay the same until another transfer takes place (i.e. it does not reseed upon transfer).
For the Seed 52140289 (All IVs 31) one of the dates is 11/01 at time 20:59:12 but if you say that the delay is always 0. Always the year of this seed is 2649?? o_o
And...
The frame required for this seed is 116, so... Can I tranfers 58 Pokemons from the Pokewalker to advance 116 frames??
Ops, Sorry if my English isn't 100% correcty, I'm Brazilian and not speek very well =x
Thanks