Thoughtfix, an unavowed Nokia N800 fan, went out and picked up an iPod Touch and has put together a comparison of features between the Touch and the Nokia N800. His preamble lays it out nicely:
One is a mobile internet device that happens to play music and videos. The other is a mobile music/video device that happens to have a web browser. The purpose of this article is to accentuate the strengths and weaknesses of each device help people decide what’s right for them. It’s neither a review of the touch nor of the N800. People familiar with both devices don’t seem to want to own both, which is sensible since the functionality overlaps quite a bit. Both, as internet and media devices, are similar in a notable way: neither are phones or intended to replace phones. The fact that both are intended to be a “second device” is the critical commonality. They’re fighting for space in your other pocket.
In his comparison he includes a video of the two devices going through their paces side-by-side and some very good commentary. Nice job, Thoughtfix.
Also note that Thoughtfix mentions the screen issues of the iPod Touch, where blacks and dark portions of images don’t display correctly. I note this morning in Walt Mossberg’s review of the iPod Touch that Mossberg says these display issues have been resolved, although he does raise the issue of poor battery life.