If you define the category as anything between a PDA and a laptop, OK. But there are several significant differences between the iPhone and the Internet Tablet. When you are focused on internet tablets, that is what you will see as a comparison point.

Actually, the iPhone is first and foremost a phone and most clearly is a modern update to the Nokia 7700 and 7710 touch screen phones of a few years ago that got overtaken within Nokia by S60.