Cut / Copy / Paste are there?
No

The MMS?
Yes with third party application, same as windows mobile where the PDA makers always include arcsoft MMS program because windows mobile doesn't support MMSs natively

The voice recorder?
Yes with third party applications

The movies can not be done?
Yes with third party application, same on windows mobile where each phone has its own custom camera application

The Radio?
Yes through internet with third-party application

The memory can be expanded?
Why would you need more than 16gb?

Bluetooth is? (or just for headphones?)
You can use it with the PC as modem

The battery can replace?
On the 3g you can open the cover with a small screwdriver and change the battery since it's not soldered

THE S.O. is a multitask? (eye exceptions)
The OS is multitasking, but the third-party applications distributed through app store cannot be multitasking (app store policy) but the ones installed outside the app stores (through the famous installer) can

Can I download from the Internet? (not just pictures? ..)
Yes with third party apps (safari plugin)

Can I attach to e-mail?
You can attach photos if you send them through the photo album

The support java exist?
No and according to actual app store policy it can't be implemented

Support Flash now?
Same as flash but most flash applications don't work on windows mobile either because the latest Flash version Adobe released is 7.0 and Flash Lite 3.0 can play only some Flash 8.0 animations.

Can I use my cellphone as a modem for my notebook ?
Yes with 2.0 with itunes + bluetooth or USB cable, but your operator could lock that feature out of the phone

The camera has a flash?
No

The camera has an autofocus?
No but the image quality is better than most other phones

The camera is stabilized?
No but the shot is done almost instantly unlike on other phones where you need a stabilizer just for shutter lag

Can grardare DivX movies / Xvid?
Yes with third party applications like VLC

Advanced search on Heading Contacts?
Yes with the new firmware 2.0 (3g)

Reporting characters on SMS? (careful not to send SMS to 2 mistake ...)
What?

SMS, I can erase 1 or 2? (incredible, if I have to delete all or nothing)
Yes with third party apps

Explorer for the contents of the cell?
Yes with third party apps

Mouse?
Why you need a mouse when you have a touch screen?

Feedback tactile?
With a third app you can have your iphone give force feedback when you push software keys. the omnia too has no hardware keys other than the power and accept/reject calls buttons

Can connect  easily to a PC (without Itunes) ?
No, it needs its own application to sync like all other phones. windows mobile needs activesync or vista sync center and syncing is extremely slow

Can I edit Word, Exel ?
Yes with third party applications

The iPhone has other limitations too like its app store preventing some software like GPS software with turn-by-turn voice directions being released but that doesn't change the fact that the few things the iPhone does are faster, quicker, easier than all the other phones; just look at photo browsing or applications installing. Despite HTC, Samsung and Sony desperately trying to implement sluggish and half-baked me-too alternatives to the iPhone interface none of them can reach the same quality standard the iPhone software has set both because despite 3d-accelerated PDA chips have been available for years no manifacturer provided the drivers with them making reliable hardware-accelerated interfaces hard to develop and because those companies have to rely on an OS far from ready to be used on phones like windows mobile that is designed for businesses and not for consumers: Windows Mobile natively doesn't support cameras, MMS, videocall, t9 applications and a lot of other stuff people expect to find on new phones and has nasty by-design behaviours people don't expect like the X button hiding the applications in the background and not closing them.