iPhone 5s cost more then nexus 5 and lg 2, s4 which where compared in the Anandtech review. No notes or galaxy s compared. The point is that they are all good phones, but built to a price, and from a hardware point of view all have an Achilles heel. The camera in the nexus 5, etc etc... The iPhone might have great hardware, but you trade os flexibility.
That's my point for something to cost less, then you have to be prepared to give up on some component, no free lunch. It's a machine there is a compromise.
From the Anandtech review the trade off for the S4 et al, is a less powerfully amplifier, but these phone cost less than the iPhone they where compared too.
i believe the cost breakdowns that dont take r&d into account determined that the parts in the S5 actually cost more than the 5S, cost to build is higher
$199 vs $256
5S vs S5
granted there are parts that iphone doesnt have to pay for like nfc, sdcard slot, and ir blaster
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