The prolific tablet blogger Thoughtfix has written a thorough side-by-side comparison of Nokia’s N800 and Apple’s iPod Touch.
In my opinion, both are great devices (I only have an N800 though), and Thoughtfix agrees on that point. However, he tests and compares which is preferable for varied use cases, and finds that each has its stronger niches.
“The iPod touch paired with iTunes will be my media player of choice… The Nokia N800 is far more powerful as an Internet device.”
Hopefully both will thrive, and help establish this emerging category of tablet devices that may one day be as important as PCs or cellphones are today!