I updated my Android phone to 4.0.4 and i noticed that a new file nfcee access.xml appeared in the system folder. The idea of the file as far as i understood is the
The answer is simply NO you cannot do anything with the Secure Element. Only SE owner or issuer can allow the access to the SE - i.e. it is Google itself, or might be First Data (http://www.firstdata.com/en_us/products/merchants/mobile-commerce/trusted-service-manager-solution.html), but I think this company is responsible only for the Google Wallet itself, not for the SE management - this might done by SK C&C - I have no idea...
Take it also that way - the precondition for using embedded secure element is that you are offering excellent service and you are Google partner or other phone manufacturer partner (unless you are from Facebook or similar company save your time and do not try that). This is not easy and 99.99% of services cannot be there.
Regarding secure element now you can wait until SWP and SIM cards will become more popular and acceptable solution, since you might be able to get contract with MNO on national level easier or hope in NFC-WI and SD card solution or go with stickers or external accessories like iCarte for iPhone.
BR STeN