The iPod touch will have better video smoothness since it's pushing 1/2 the pixels w/200MHz more processor. The web browser isn't bad either. The n810 may be overkill for what you're purchasing this device for.

What OS does your brother run? Is he used to syncing an iPod or comfortable moving files around with an SD card? My wife has a touch, I have an n810. There's no way she'd enjoy the n810, and I can't stand the limitations of her iPod.

I guess the point is, if he's the type that would jailbreak the ipod, then the n810 is the way to go. Otherwise, I'd probably go w/the ipod.