I'm sure the Android ecosystem has many equivalents, but they'll never be very high profile. The cellular hardware inside phones doesn't add too much to the cost, so customers are better off just buying a phone and not putting in a SIM card.

I'm pretty sure Apple sells the $200 model of the Touch at a bit of a loss, which they can do because people who buy and iPod Touch rather than an iPhone will probably buy a lot of music, and most of them will buy it through Apple (or subscribe to Apple Music).

The only other smartphone makers that have significant music services are Amazon and Google. A non-phone phone doesn't really make sense in the Nexus line, which is meant to be a demonstration of the core "Android experience". In Amazon's Fire lineup, it doesn't really make sense because it's too similar to their existing products. Actually you could argue that the Kindle Fire is the equivalent to the iPod Touch in Android world.