Well, I'm a S60 fan so this would suit me down to the ground.
This may be wishful thinking (the advert does look pretty fake), but I can half believe it too. Apple want to form a partnership with a mobile manufacturer, and the relationship with Moto is collapsing for several reasons. SonyEricsson are out because of their links with iPod rival Walkman. Nokia is the next logical choice.
Also, Noika are advertising their "XpressMusic" music player feature for the nextgen S60, but haven't released any details yet. Could this be iTunes in disguise? After the negative publicity caused by the dissapointment of the ROKR, I should imagine that Jobs would want to keep things even more top-secret than usual. But, Nokia, who announce their new products months in advance, had to say something. Hence "XpressMusic".
Finally, anyone noticed how remarkably well iSync works with the S60? OK, it took them long enough to support the SyncML models like the 7610, but it's flawless. I remember reading somewhere that Apple engineers collaborated with Nokia engineers to get this working... so the two companies are already working together. Oh yeah, and the Safari tie-in too.
Of course, the fly in the ointment will be the Networks, who will complain for the same reason they complained about the ROKR. They'll also complain about the N80 because of it's WLAN capabilities. Sure, the likes of Voda might carry it, but expect a crippled version unless you buy one independently of a contract.
That'll be my €0.02, then.
Regards
Superleccy