Since Android Oreo (8), project Treble:
https://www.androidauthority.com/project-treble-818225/
In a nutshell: drivers are further detached from the OS so new OS updates won't require manufacturers to completely rework their drivers and they can simply push an update as-is if they don't want to rework their specific UI tweaks as well. Long story short: if a device ships with Android Oreo, it hopefully should get the next version (P) from a manufacturer if they care. Google's Pixel devices will still get regular updates anyway so those don't count. If you're with one of the major manufacturers (OnePlus, Samsung, LG, etc...), updates for devices shipped with Oreo should be more regular.
Basically, this is now caught up to what Apple has been doing with iOS since OTA was introduced in iOS 5.
Also since Android Oreo, Bluetooth audio codecs got pushed to the latest tech:
https://www.androidauthority.com/bluetooth-audio-android-o-758401/
Note that as of iOS 12, Apple still doesn't support aptX in iOS. MacOS does support aptX. This probably doesn't matter to those who don't give a damn about wireless audio or for those who consider themselves "non-audiophiles." Beyond all that, what this means is simply that if you have a Bluetooth headphone/headset/earphone, Android gives you full functionality, whereas iOS may not. Even MacOS does not.
Considering there are very few Android phones left with 3.5mm jacks, and many Android + iOS devices are now without the jack, Bluetooth is basically the only other way. Now, again, whether you "care" or not is basically all that's left, so this is up to preference.
Next, color management is also better on Android Oreo:
https://www.androidcentral.com/everything-you-need-know-about-android-color-management
It's a minor point, and something iOS has done since version 8 (and improved in iOS 9 with the introduction of the iPad Pro), but if you think some Android devices with OLED screens have far too saturated screens that look very inaccurate, this may fix it. Again, still up to the manufacturer to implement it, but most devices shipped with Oreo should have some amount of this. Makes the displays look far better.
Notification differences were already covered, so... not gonna keep talking about that. But we also have ambient display (always showing the time and some notification info so you know if there's anything new that requires your attention), Google Assistant being far better than Siri, and multitasking/multi-window being much better. I won't go into details with those because those are features people won't really see often unless they are power users, but the main things above (updates, audio, video) are major features that most users should be able to notice and appreciate.
Basically, from my standpoint, Android is now about on par with iOS in terms of functionalities, only with the addition of customizations, which I'm guessing some feel are superior to the "one path" approach of iOS. Where the users are concerned, it's just a matter of what one prefers, and whether the use case fits a platform.
I wouldn't buy an Android phone for my grandma, for instance. It has to be an iOS device. But I personally wouldn't use an iPhone now until Apple at least realizes how horrible notifications have become after iOS 11. Performance is one thing, but it gets annoying when I have to wait hours to clear all recent notifications, or swipe each and every single one away.
