I have a Droid, and for what I use it for, it's spectacular; the ability to ssh and then tunnel VNC over it allows me to remote-admin my home servers via 3g. Usually the ssh alone is enough, and I could use my itouch from a wifi hotspot for that, but the Droid has a real, actual keyboard, which is nice both from a tactile perspective and a screen-real estate standpoint. I will say that the web experience is nicer in the itouch, becauce the droid doesn't have pinch-gesture zoom, and the touch screen is a little finicky while browsing.
Still, side by side, the Droid beats the iPhone/touch on basis of the keyboard and the tunneling, and the 3G alone makes it beat the touch.
Typos in this post are due to posting from an itouch and the fact that it's lack of arrow keys make things a pita to edit. One more point for the Droid.