When I switched from Android to iOS in 2016, I was shocked at how little was different, and I can only assume gulf has narrowed since then. A lot of features Android users just assume iOS users don't have are there: vendor-agnostic password manager integration, Safari browser extensions, Safari content (ad) blocker API (Chrome is restricting ad-blockers soon!), more complete home screen customization and widgets, lock screen customization and widgets (iOS 16, upcoming), custom third-party keyboards, grouped/customizable notification system, native console wireless controller support from all three consoles.
Features like granular privacy controls and screen recording (with the exception of some obscure Android OEM builds) debuted on iOS first.
I'd be skeptical with anyone declaring either platform "best," I think they're both roughly equivalent.
However, I do think that anyone who uses macOS is insane to go with Android. There are simply too many useful integrations between the platforms to ignore, combined with the fact that, even if the iPhone isn't the best phone, it's usually in the top handful of choices in terms the overall package.