I am not aware of a simple inexpensive device/box that sends the IR over tcp/ip.
But since you mention about video distribution over ethernet, I came across this:
http://www.digitaldeck.com/
It will send the IR signals but is sort of overkill if that is all you are looking for.
But since you mention about video distribution over ethernet, I came across this:
http://www.digitaldeck.com/
It will send the IR signals but is sort of overkill if that is all you are looking for.