Thread moved to Brainstorm as author seems to have some trouble with English.
Please list them. Android doesn't (unless you have proof). So far, all can I see is Android does not have support for OpenAL at this time. Also I don't think the iPhone OpenAL is HW-accelerated (since no one does it. Apple doesn't even do it for Macs). It is one of my "life-longs wishes" to make a desktop OpenAL HW someday (at least for emu10k1 cards).