> The flash RAM and the li-ion battery can actually be physically harmed by incorrectly functioning software!
Long ago, there was a computer that had its databus wired up in such a way that reading from a '0' location in the ROM eventually fried the processor. They saved on a single buffer chip that would have avoided this and the design was 'fixed' in the next release.
Software should not ever be able to 'damage' hardware beyond slightly accelerated wear, such as when ordering a harddrive to repeatedly seek across the whole drive and so on. Tricks like that should not result in stuff burning up or dying, if it does that is just bad design.
The wear on the flash ram is just whatever it would be if you packed that number of writes in to a much longer amount of time and the li-ion battery discharge would simply mean that you get the same number of cycles but over a shorter life-span.
That doesn't count as 'physical harm', after all, then normal use also causes 'physical harm', it just takes longer.