Here's actually a comparison review:
http://reviews.cnet.com/4370-11399_7-35-101.html
Looks like Iphone is clear winner here , even without inserting a sim card
However:
Ipod Touch : R4500
Iphone 3G 16gb : R7500
Take your pick.
The iphone you can get on some sort of phone contract and save some cash...ipod touch you'll probably need to put down the full amount.
I propose my Cowon A3.
Why?
800 by 480 16.7 million colour screen
Support for H264 at better bitrate than the iPod/Phone
Support for MKV, AVI, MPG, MVM, MP4, WMV containers for video
Support for OGG, FLAC, MP3, WAV and other containers for audio
Support for MP4, XviD, DivX, MPEG2, MPEG1, MJPEG, WMV, H264 AVC video codecs
Radio receiver
Record analog inputted video at at 720by576 (25fps) or 720by480 at 30fps
Record audio via microphone
Record radio broadcast in stereo
View documents - eg PDF, TXT, etc
View JPEG, BMP, RAW (any size) files and zoom in
TV out
Playback video up to 1280 by 720 resolution on the screen or via external output
60GB or 80GB capacity
DVB-T capability (watch digital TV) - with optional add-on
Works with Windoze and my Mac Pro (Leopard) - no additional software installs necessary
All this means is that I can download and play virtually ANY file from the web.
I also have a wide selection of video and audio formats to select from when encoding something for the player and the screen is gorgeous, and I've only seen two such screens which were better - one is the 3 inch Sharp Aqous cellphone screen at 854 by 480 res in 16.7 mil colour and the other is the 3 inch external monitor for the Sony PWM-EX1 HD camcorder (res of 1920 by 480 at 16.7 mil colours).
Ok, I know this is an iPod thread but when they say "the best multimedia device." surely they only mean among the ones they're comparing.
Sorry for butting in....