iPhone v3 isn't out yet. I think there is some Apple conference coming which releases more information about it.

Nokia N900 isn't out either. Only speculation. Some speculation is about resolution which conflicts with what you assert.

iPhone also has QuickOffice. I told you before: you cannot compare software which is not optimized for UI such as OO.o or KOffice with a product like QuickOffice.

Instead of that (IMO ridiculous) compare its better to state 'fully compatible UNIX environment'. Maemo is as close as it gets for that of all smartphones, while for example iPhoneOS can get pretty near, especially after jailbreak.

N97, or at least S60, also has a lot of free applications. I think how you differentiate is if it has an App Store where you can easily download (gratis or for fee) software. iPhone has very active community for jailbreaking, much more applications easily available that Maemo. For Symbian (and Windows Mobile) there is a similar huge amount available, but this is more difficult accessible because lack of mature App Store. Maemo is a bit different; it already has APT, but the repositories are relatively empty compared to other platforms (don't know about WebOS though, and Ovi's status is at the very least 'new product' for now).

For browsers... MobileSafari has multi touch, accelerometer support, and after jailbreak can be extended with e.g. Flash or AdBlock. It is unclear what browser or rendering engine a N900 would have, or what features. But Fennec and MicroB have extensions out of the box.

iPhone has remote shell and remote desktop clients (yes, even without jailbreak) and after jailbreak even more.

Application signing you mean DRM. You can disable that in Symbian, or use self-signing. You can enable it in APT too, its generally recommended. Or maybe specify about jailbreaking.

Palm Pre has multi-touch.

G1 doesn't. I think you should add a state of the art (upcoming) Android device to the compare.

There is no Windows Mobile state of the art (upcoming) device mentioned although I personally don't give a rat about anything running Windows Mobile.

Video conferencing (webcam) on Maemo would need work because it works in Farsight but not Pidgin so it depends on the client used.

Some features you missed, like Calendar/PIM, Sync support (iCalendar, Exchange, iTunes, Browser (LDAP, Mozilla Weave)), VPN (IPsec, OpenVPN, L2TP, PPTP).

You didn't mention GPS or navigation software. Symbian has tons of those.

Question is IMO how good BlueTooth support will be on iPhoneOS 3.

Hmm and widgets/applets are something touted by Palm and Nokia. It should be platform independent, and is something iPhoneOS seriously lacks as is the ability to (aesthetically/informatively) customize the home screen etc.