Depends on how you use the devices. For many or most users, it's possible they are nearly equivalent. For some, iOS does offer things Android does not. Media creators get access to different kinds of software on iOS than on Android, similar to certain software that is only on macOS. It can make a difference to that sort of userbase. Similar to how if you are into gaming, other desktop platforms are better than macOS. There are also some aspects of the underlying technology that in practice can make a difference. CoreAudio on iOS blows Android out of the water, and the huge ecosystem of electronic music creation software for that platform is very different than what you get with Android.