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I have to say some specs matter and others dont.
You are talking about two different operating systems.. It's very possible that a processor at 500mhz under one OS can outperform the same processor running at 800mhz on another. It has a lot to do with the OS, Applications, and drivers.

A good example would be on my high end (well it WAS high end last week :P) Gaming PC.. I had some laggy graphics issues when I first built it. I downloaded and installed the latest nvidia graphics drivers and the "in game" lag was gone... The specs didn;t change.. Better software did the trick.One driver improved performance drastically.

I'd be willing to bet if you you were able to flash Android to an older Windows Mobile phone with all the working drivers... It would probably outperform the original Windows Mobile OS... Same specs. Windows is a well known dog. I've played with Android on my Titan, and it was nice and fast... But as far as I know it cant actually be flashed. And some things were not yet working.

Now storage space is storage space... The more the better on any OS I say. However if a typical app is 10mb for one OS and a similar app for another OS is typically 1MB.. you could theoretically get away with less...

What I care about is that it's fast, and it does what I want it to do. If it will hold all my apps, and run well... I don't care what the spec sheet says compared to any other device.

I used the droid for a quite a while yesterday.. I found it very responsive. I did like it a lot. I'm a windows guy and will probably still pickup the TP2 in a few weeks... I'll reconsider an Android phone when VZW releases one on HTC hardware with a keyboard in a similar form factor to the TP2.

Right now there are several reported Exchange / Activesync issues (a deal-breaker for me, although they are expecting fixes very soon) And the Moto hardware keyboard is another deal-breaker. Something else I hated was that it suffers from same issue that has plagued windows for years... apps don't close. Under Windows there are several apps (I use HTC xbutton) that will kill an app when you close it. I'm looking for one for the droid now... but with no real close button... I don't think I'll find anything other than task managers that will let you see whats running and close the apps.