The iPhone's iOS 4.0 comes packed with features, including iBooks, wallpaper, folders, games, camera zoom, multitasking, tethering, and much more. iPhone 4 owners get all of these goodies while some older models receive a smaller package.Android 2.2 -- or Froyo -- is due to land on a bunch of phones any day now. Its features, which include tethering, multitasking, and even Flash support, have been touted as serious contenders and, to some, Apple poses no threat to 2.2's musculature.
You can't develop your own iPhone apps if you use a pc because the sdk is mac only.