The iPhone SDK (including Xcode, iPhone simulator etc) is ONLY available on Mac OS X Leopard running on Intel processors. This means that you can only release official apps on the App Store if you have one of these machines and the official SDK.
If you want to develop on Windows, Linux, BSD etc etc the only route you can take is to target your apps for jailbroken iPhones as the toolchain is available and works on most OS's and hardware configurations. Apple has not and is extremely unlikely to release the developer tools on any other systems.
Hope this has cleared it up for a few people as the same question gets asked way too often....
If you want to develop on Windows, Linux, BSD etc etc the only route you can take is to target your apps for jailbroken iPhones as the toolchain is available and works on most OS's and hardware configurations. Apple has not and is extremely unlikely to release the developer tools on any other systems.
Hope this has cleared it up for a few people as the same question gets asked way too often....