No offense, but anyone who thinks that merely changing icons, images, and location of widgets from one set to another makes up a difference in user interfaces (ie. turns any device "into an iPhone") has such a trite understanding of user interfaces that it's not worth bothering. (and, this is exactly the mentality that has kept me off of linux for years: people think that putting a new theme on to enlightenment somehow improves the user experience ... it's like putting an oak veneer over balsa wood: it may be pretty, but it's not something you'd build a foot-bridge out of)

While "look" does have some amount of importance in a UI, the important part is behaviors. Changing a set of icons isn't going to do anything that borrows from the important parts of the iPhone.

Want Maemo to have a more iPhone like experience, make everything usable with thumb and finger events by default. Implement inertial scrolling. Make it so that included applications that partially implement something, fully implement it (ie. the built in IMAP client). And make it transparent to the user to keep data (documents, contacts, etc.) in sync with standard desktop systems (at _least_ windows and mac, but it'd be a good idea to at least include ubuntu, as well).

Those are the kinds of things that make the user experience of the iPhone valuable. Not something as trivial as icons.