Another key difference is I never have to plug my N800 into anything in order to "unlock" its potential. Out of the box its pretty much a freestanding linux machine. I can use Rhapsody to listen to music, I can DL songs from Emusic directly to the device. I can use Transmission to Torrent ANY kind of media directly to the device. I can connect directly to any shared drive on my network. Pretty much all the software is free. The best thing is that Nokia ENCOURAGE me to do this they want the device to be open and believe that I can be trusted to take care of myself in the big bad open world.

Trust me, when that iPhone SDK comes out say goodbye to free software that people are used to because of Jailbreak.
The Apple products feature a much more robust ecosystem if you use iTunes and they have a better touchscreen.
Take your eye-candy and walled garden and give me openness and customization.
About the only thing I want from Apple is their webkit browser and thats on its way soon That way hopefully we can use the iPhone optimized web thats cool and all but is still fragmenting the www even more than it is already.