They're interesting devices (as Box of Snoo) pointed out there are limitaitons. And the only useful iPod Touch or iPhone I see is a jailbroken one (Apple forces so many restrictions on you). From what I've played with, they have amazing potential (more if they weren't so locked down).

Big numbers != better

Yes, Gecko engine works very good on N8x0, but the user interface is - sorry to say this - awful on N8x0 compared to iPhone/iPod touch.

And yes, without jailbreaking the iPhone/iPod isn't comparable with N8x0.
Jailbreaking is very easy with QuickPwn, even with Windows. It takes ~10 minutes and then you have Terminal, OpenSSH server/client, tcpdump, compiler, apt-get, shell, python... and jailbreaking doesn't break the interface developed especially for this small type of device when you only want to surf the web, write mails, organize with a full PIM, listen to music and so on.
The saved files for contacts + PIM are standard SQLite files and you can copy/access this files with SSHFS or WinSCP.

I always wanted a Linux pocketable device. Then I see I always wanted a Unix pocketable device and got - after 10 months with N810 - an iPhone. One device fits all - sad that Linux doesn't fit as well as on my Desktop machines, but OS-X is Unix enough for me.

From the hardcore developers view (Kernelhacker, homebrew GUI), every N8x0 beats the iPhone/iPod touch.

The other day my friend was trying to charge his ipod touch 2 with an old ipod car charger. It fit the touch perfectly.... but guess what it said. "this charger cannot be used to charge this ipod!!

Is apple crazy? No infact they are not. It is the fanboys who just buy blindly what ever apple sells.

I hate apple!

Admitted, for reading ebooks, looking at still pictures and -- to a lesser extent, due to the anarchy in web page design -- surfing the web, that high resolution screen is magnificent, but the advantage quickly dwindles when watching videos where, in fact, the Touch (<minor spit!>) has the edge over the Itablets.

the ipod touch is a toy, the n8x0 is a computer.
i stopped finger painting years ago, I'm not about to regress.

(do not mix up my meaning, finger friendliness is important)

As I said, you can't jailbreak the v2 iPod Touch. Still, we have
1) Virtual Pool
2) An accounting/cash management app
3) Checklist/shopping apps
4) a todo list that works, with more advanced ones (i.e. Things) available
5) Calendars that work (though simple, PocketInformant is on the way, huzzah!)
6) Fring
7) Speed - PDF reading and zooming is very pleasant!
8) iSilo
9) Commercial developers willing to commit (see #9)
10) Great music and video management

Restrictions? I don't really see them. Limitations? Sure, but I'll bet we see copy and paste long before we see a calendar for Maemo.

The n8x0 has #6... Open source really hasn't helped where it really matters. Sure, the n8x0 is a computer, but a computer without any software is kinda heartbreaking, isn't it?

im tempted to say someone have not had a look around the app manager content lately...

I have a 32gb Touch that I use for travel, but I always end up taking my N810 with me anyway. And it's the N810 I keep with me on a daily basis, not the touch.

The lack of BT mentioned previously is a big problem with the Touch. The screen is lower quality, but the software is very very good, so that by itself is not really a drawback. The biggest drawback for me is that, believe it or not, the basic surfing functions are just easier on the N810. Bookmarks on the N810 do not change the screen like on the Touch. You can also pull down a web page to the bottom on the N810, but with the Touch you have to do it incrementally. Managing and opening multiple windows is also a lot easier on the N810. Also, for reasons I can't fathom, the Touch does not have the ability to remember passwords. That is a very big drawback.

And finally, there is the porn issue. Unlike the Touch, the N810 (and the N800, incidentally) works fine on all aspects of voyeurweb.com, even homeclips..............

I will say that the Touch is generally faster to load than the N810.

somebody had to bring that up...

I always make the mistake of assuming everyone is a grad student, but then your average Joe consumer mistakes everyone for caring about glossy buttons and warping effects. But -- I'm going throujgh grad school without a laptop. Thanks n810! (No, I'm not an electrical engineer ... used to be, though.)