Let's not forget the difference in price points and value for money.

Here in Canada,
The N900 sells for $570.
The 3G sells for $600.
The iPhone 3GS in currently priced at $700/$800 for the 16/32GB version.

At that pricing, the two 3GS models are 23% and 40% more expensive than the N900, respectively.


Once iPhone 4.0 hits, it will likely replace the 3GS in pricing, which will take the place of 3G. By that time, the N900 will be even cheaper.

For reference, today 1 USD = 1.00139 CAD