I am looking forward to the successor to the Nokia N800 and see how it compares to Apple's iPhone. What is surprising is Nokia decided to leave of phone functionality from the N800, why!?
It seems while Nokia is trying to develop portable browser, Apple is developing a multimedia device with smartphone features... and everyone knows which one is going to be more popular.
Another thing, perhaps not directly related to the N800, but S60 devices is, through UI themes, the phones can potential have much better/flashy UI, comparable to the iPhone. But, the UI on the shipped phone from both Nokia and various operators don't seem to take advantage of it. In comparison, the iPhone seems to pay attention to each and every minute detail of the UI.