As now, there is no phone that matches N900. There is a few phones that got some features that is better, like some Android got compass and Iphone 4 got higher resulution and so on. But no one beat N900 yet.

An Iphone 4 with FM-transmitter, Open OS, QWERTY like N900, 64gb on board memory + flashdrive and No Itunes would beat N900.