Ack, must have not read the thread title too clearly. All the discussion seemed to be about the Galaxy S phone.
Also, my phone can't output my games to an HDTV, but why in the blazes would I want that? I already have a much more graphically capable PC and several consoles to do just that. My comments on the constant use of the contextual menu were about android in general, not just the Galaxy S lineup. Why make something that can take one touch of the screen into a two-part action?
Anyway, if we're talking about dedicated DACs and not phones, my vote's with the iPod Touch 4G. Assuming the iPhone 4 and Galaxy S Vibrant are the same SQ-wise as their DAC counterparts, the iPod Touch has better sound quality, and in general is just more fun. The android gaming scene is just getting its stuff together, while the iOS gaming scene has been thriving for over 2 years. If FLAC support is a big issue for you, converting to ALAC isn't that hard. Or you could always jailbreak and install VLC on the device and bypass itunes altogether.