Sorry, but I don't agree. The SDK is only one piece of the puzzle. The iPhone lacks some other pieces of functionality that keep it from being a real useful tool to me.

1) bluetooth FTP
2) bluetooth DUN/PAN, or similar tethering capability for your laptop/etc.
3) bluetooth keyboard
4) landscape mode for virtual keyboard
5) physical keyboard version (or case)
6) sync contacts with thunderbird and/or gmail
7) sync calendar/to-do with sunbird and/or google calendar

The SDK will mean that it's going to have, at some reasonable point in the future, a real ssh client that doesn't cause you to risk bricking your phone (and if it uses the existing virtual keyboard, it'll only be usable in portrait mode, so it'll have a tiny text area, which will suck). Great. That still leaves the other short-comings. And the fact that you've got to deal with draconian policies from Apple (who says they'll digitally-sign your app, so that it can be legitimately installed? hmm?)

Really, through work, I can get a free iPhone, and free service (work will pay for both). I wont be taking advantage of it. I'd rather wait for a solution that involves maemo and/or android.