Ive been a n800 user since a while... and the n800 trumps the touch in all departments.

The stereo speakers are a big addition for watching youtube videos with uktube.
Internet streaming is like the having a 100gigs of space with songs... seriously the mind boggling no. of internet streams(free) along with the element of surprise makes internet radio wonderful.
Support for bluetooth headphones. Again i cant imagine how apple did not include a2dp support?? Seriously an mp3player in 2007 without a2dp..... that sucks
I dont know whay people like itunes?? For me i just take the memory card and put it in the slot of my computer and drag and drop whateve r i want. Remmember i can do this on any computer without being stuck to onlyone.

As far as touch is concerned.... the only adavantage it has is eyecandy. NIce Ui.... but after 5 days of use any ui is going to be the same and the time it takes to operate a touch after 5days is going to be the same for n800. The ui is good for non tech savy people who dont spend time to get to know the device. SO the difference in UI is nullified after 5days of use.
After that its pretty much the features you have. In that department apple sucks big time.
Regarding the pinching zoom and rotation of the screeen.... that is all eye candy and zero percnetage of use. Infact the pinch needs two hands to hold the touch and the ohter hand to pinch. But in the n800 it can be done with a single click!!!!

With the recent price drop to 240$ the n800 also negates teh price difference.

But the next tablet is coming soon... you might want to see what it has to offer!!!