This list doesn't take into account future updates that either device may have.
Hardware:
Software: way too many to list, but my biggest ones:
Hardware:
- Removable/replaceable battery
- microSD card slot (total storage up to 96GB)
- NFC (i.e. Android Beam, Google Wallet, NFC sticker customization)
- USB (vs. proprietary connector)
- LED notification light
- HD resolution
Software: way too many to list, but my biggest ones:
- Google Maps/Navigation/StreetView
- Free WiFi tethering
- File sharing via any app that plugs into the open sharing API
- Ability to choose default apps for tasks/filetypes
- Chrome to Phone/Fox to Phone
- Free ad blocking apps (i.e. Ad Away and AdFree)
- Auto-updating widgets
- True file system
- Settings toggles
- Tons more from mib1800