I think it makes sense to assume the same target resolution for the iPhone and the DSLR, even though this isn’t true in practice. The DSLR user is obviously free to downsample their photo to a lower resolution and thereby (in a rather uninteresting way) gain more depth of field. We shouldn’t be giving the iPhone extra DoF points just because it happens to have a lower resolution.
So we are not talking about any empirically derived value for the iPhone’s CoC. The CoC here is a value derived for each format from an arbitrarily chosen target resolution.