You can't use the Illustrator SDK from your FrameMaker plugin. The SDK will only work in an Illustrator plugin loaded by a running version of Illustrator. Are all your users going to have Illustrator installed? If all the embedded files are all eps, then you could probably process the files yourself.
You don't need MFC to build an AI plugin. I think the only "MFC" in the samples is the #include "afxres.h" in the resource files (.rc). If you replace this with #include "windows.h" it will probably work.
