AndroidPolice.com has done a great write-up comparing Apple's latest and greatest iOS 4 to both Google's Android 2.1 and Android 2.2. You can click through and read the full comparison at this link:
Apple iOS 3 & 4 VS Android 2.1 "Eclair" & 2.2 "Froyo": Fight! | Android News, Reviews, Applications, Games, Phones, Devices, Tips, Hacks, Videos, Podcasts - Android Police
My main thought is that Android is the kind of open-ness while Apple is the exact opposite and offer what is increasingly becoming a more closed environment.
Apple announced that even the ad platforms that run on the iOS platform will now, essentially, be entirely theirs. Imagine if Google said that only Adsense would be allowed in Android. The entire world would be up in arms... but Apple, seemingly, gets a pass.
Time will tell but I see antitrust lawsuits in Apple's future if their behavior continues.
Be sure to click the link for the full story.