I'll assume you mean something like this:
1. Look for a difference between the workarea bottom and the screen bottom. If there is one, assume the taskbar is there. 2. Check the other sides similarly. 3. If workarea == screen rect, lie.
That will often be wrong, and there's no clear benefit to doing that over lieing consistently. The one program I know of that relies on ABM_GETTASKBARPOS, rapid uploader, apparently worked fine when it was an alias of GetWindowRect (which is completely braindead). I cannot think of any legitimate use for the information returned by this api.
Vincent Povirk