I LOVE broad statements, especially when they're wrong. How else can forums gather thousands of useless posts!

Speedtriple I'll start you out with the three most obvious hardware differences:

480x320 screen vs. 800x480 screen
No removeable storage vs. 2 SD card slots
Apple replaceable battery ($79) vs. user replaceable battery

If you still think they have exactly same features and the iPhone can "perform all what the n800 can do", then you are the customer Apple is looking for