On Android there will be a touch screen, but it's size, resolution and accuracy will vary. There may be buttons but their quantity and makeup will vary.
The second factor is that you cannot get away with bad UI as much as you can on the desktop. On the desktop it's frustrating but survivable, on mobile it's a death knell.
It'd be more accurate to call it write once, run poorly everywhere.
I suspect that it's more realistic to compare Android development to PC development, say 5 or 10 years ago than now. When I was developing games 10-12 years ago there was a staggering array of different displays, processor speeds, internet connection speeds, colour depths etc etc, whereas now on pretty much any PC you'll have true colour, decent display, decent connection etc. I suspect that game developers still have to wrestle with capability differences more than the rest of us, but for "normal" applications any PC is good enough these days. Windows and the related drivers are also much more stable and consistent now. I don't think Android is there yet, but I suppose it will be within a couple of years.
Disclaimer: I've never written an Android app.