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iOS > Android
Though windows would be on multiple platforms, I do think Microsoft does control the specifications of the software viz the hardware it goes on unlike the more open android. I still think that android has some way to go: I have a samsung captivate and mail would not sync properly and/or it would freeze (on yahoo mall app) which I had to install because the native mail app is crap when you campare it to iOS. I haven't tried ice cream sandwich yet, so unless something radical happened, Android still has to catch up to iOS.