Andy Ihnatko took a good series of shots where he took the same image with a 3GS and a Motorola Droid. If you care about phone cameras it's worth a look.
My super-short capsule summary of the comparison? The Droid has a light and it has more megapixels and those save some shots. In general tap to focus is super-useful and the Droid pictures are really washed out saturation-wise. I think I would prefer having a 3GS for most occasions where I want a camera. Although I'd admit I could envy that light pretty easily ....
And of course nobody is selecting a phone based on the camera built-in anyway. You pick the phone with the feature set you want and then that dictates which crappy camera you have anyway. On either of these the point is not that they are great cameras, the point is that it's a mediocre camera that you happen to have in your pocket all the time.
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