True, but that will still put them in the same category IMHO. The only saving grace for the iPhone is that it's a far better tuned device than any other handset out there. I can't prove that, I am just going on the fact that it's all designed and made by the same company.
While some handsets will be this year's tech with 3 years ago's iPhone performance, the flagships will always be tomorrows tech, with tomorrows price, with tomorrow's features, running at today's iPhone speeds.
Gaming on the Mac is always tricky. Running some games, like Civ5, Sim City, The Sims, etc. is fine (when they eventually come out for the Mac) other titles may not be as smooth at higher settings. Then there's the issue of longevity.