Hi,
i might be freaking late ( 7 years, i know!), but i've just got this to house and found out how to get it working.
You'll need to connect your NPort to LAN, power and serial to your PLC, then you'll need to get software, NPort Administrator - its free -
http://www.moxa.com/support/download.aspx?d_id=1317
Once you'll install it, open it, in tab Configuration tick "Search" button above, when you "find" them, go to COM remapping, and you add each of this. You can also change ports. Then, click on button "SAVE" above, and volia - you have virtual com ports, merged via lan to your PLC...
Now, configure your PLC programming software with same ports (in my GX Developer i had to tick MAC/[something] transparency mode!!) - and you're good to go.
PS: it might get a little slow!