Honestly - first of all - all major recent Android phones have a ICS firmware ready - it is just due to the carriers to roll it out. Just FYI one excerpt from Samsung's website
http://www.samsung.com/us/support/SupportOwnersFAQPopup.do?faq_id=FAQ00046726&fm_seq=49755
Second Android behaves way better as iOS when syncing over multiple devices. Why? Because you have everything in the cloud. Sounds familiar, eh?
Actually Google had Documents, Calendars, Contacts and so on in the cloud for a long time. And interaction with a PC/Mac: What do you want more then direct access to the storage system via USB (which is not allowed on the iPhone)?
I think it's really comfortable to mount the SD drive and just copy folders to it. ;-)
Yeah, great, "recent phones". Thats exactly what I said. Contracts run 2 years, not everyone likes to change there handsets every 6months. I do not care who is responsable for delays, I, at the end of the line and the one paying the bill, is not getting the update.
And people with a 6month old phone that shipped already with outdated software when it was new, that now get 4.0 will hardly see 4.1.
About the cloud bussines, you do not use phones in corporate surroundings? I know. apple is pushing the cloud as well, but our bosses rather go back to local PDAs then sending company data and documents to google (or Apple)
Direct access to every file over a USB connection is great but would be compleatly useless for me. I would never find a selected file, where would I look? Also, are you saying that all I need is the Memory card of your phone and then I can see all your data on it? Can I pop this card into another Android phone and get a clone? Like, if your phone decides to pack on (can happen to any device, swimming pools are great for that) you recreate you phone in a replacement unit? Or over the cloud? I had that problem with my Defy several times (the thing breaks down all the time) and did not find a solution. The iPhone got changed from a 3GS to a 4GS and simply synced with my Laptop, I hat all my accounts, web history, Music, Photos, Videos, Apps (incl. data) ect and could continue where I left of with the 3GS. How do you do that with Android?
Btw, to send or receive Documents or any other data simply use ftp, wireless. No need for a USB cable.