You know, to be fair, that doesn't fully mean it can't be related to the next iPod touch.
Headphones, sure maybe.
Flash? Maybe they're bringing to the iPod line - I mean, it wasn't so long ago that even just a hole being there would give the same argument - " Oh it can't be an iPod touch case - it has a hole for a camera!". Features trickle down to lower models - it's an effective business strategy for providing a product line with a stream of updates every year.
Mute switch? Again, the iPad has one, and it's not a phone. Sure you can argue it's more for orientation-lock for that device, but even then, the switch is actually mute by default, and the iPod touch as a genuine iOS device could use one anyway. just making all the devices have the same controls is useful.
Not saying it is, but a lot of signs that my be unique to the iPhone doesn't mean it always will remain that way.