As no one’s mentioned it yet, the stock Android Dialer supports VoIP to a degree that most iOS apps do not. If you use a SIP provider that doesn’t support a native iOS app, Android will likely give you a nicer experience out-of-the-box.

Also some Android tablets have half decent OLED screens, though stock iPhone OLED will out-perform them.

Android has USB-C support that iOS is only now starting to get with the iPad Pro and iPadOS 13.

Re. Intercepting text messages on Android, theoretically that’s going to be more locked down as the OS gets more privacy-aware, but iOS will likely always take the lead. Certainly it’s impossible to do Content Blocking in Chrome the way one can on iOS.

So... there’s trade offs... my preference is to recommend cheap Android handsets for non-smartphone family members and friends and relatively expensive iPhones for anyone actually checking their email on their devices, etc. due to the superior security & overall fit and finish. The only folks who can have trouble with Apple’s limitations of iMessage on Apple products only, etc., tend to be folks who use both Mac and Windows. If you only use Windows, you don’t know how the clipboard integrates smoothly over iCloud, that you can answer text messages and calls from your computer, and so on. Microsoft plans on making Android as integrated with Windows as an iPhone is with macOS, but they haven’t succeeded yet and it’s been two years since the first announcement in this direction. So... we’ll have to see.

Oh and Apple Watch support is also a vote for iPhone right now. And Bluetooth music has been historically much better on iOS, though I imagine that has improved on Android handsets in recent years. Android devices might still have headphone jacks, of course, but I prefer BT these days anyway.