I'll get a lot of crap for this, but the iPhone is better for certain types of people.
MobileMe syncs your contacts, mail, calendar, all like Gmail does. But it also adds iDisk (store and share files online), find my iphone (gps tracking, remote wipe) and a web gallery for pictures and stuff.
Now there are (free) solutions to all of this on Android. You can use dropbox for remote file storage and retrieval, there are apps like "Where's my Droid" for GPS tracking. Basically you are paying for things you can get for free on Android. Now I don't know this for sure, but I assume Apple's solution is "more elegant" as it usually is, but is it worth another $100 a year?
When I used an iPhone I just used google sync for my contacts, mail, and calendar. If you jailbreak your iPhone you can load GPS tracking programs that can't be turned off as easily as mobileme as well. So there are definite advantages there. Dropbox is also available for free on iPhone. So, even if you go with iPhone you don't need to buy mobileme. I really don't see any sense in doing so.
Apple does offer consistency. There aren't multiple menus everywhere, and things are pretty easy to figure out. Want settings? Go to the settings app. Etc.
It boils down to this. If you want a clean, simple, and not very customizable UI go with an iPhone. It does what most need it to do. There are a lot of great apps from great developers. You can always add more functionality and customizability by jailbreaking. There aren't as many little bugs (I didn't have issues with force closing apps like I have had with Android) and the hardware is very nice.
If you want to customize your phone any way you want, not be limited to apps allowed by Apple, have the freedom to tweak and change basically everything. Go with Android. It's gotten a lot better since the G1 days (the first Android phone I owned) and is getting better every day. There are a lot of great apps and developers are definitely working on more. I still don't think there's quite as much polish on Android as iPhone, but that's changing rapidly as well.
Good luck on whatever you decide. Just remember if you decide on iPhone, most of the users here won't care/don't want to hear about it/will flame you relentlessly for it.