I ran a comparative test with my HTC and my Garmin yesterday. I was faster with the Garmin on one segment and faster with the HTC on another. I only bought the Garmin for battery life over the phone and because the HTC was quite often way with the GPS where others I was riding with were posting lots of segment times.
I'd go for the phone being slightly out, I'd also say maybe the GPS only Garmins aren't as accurate as the speed/cadence equipped units. Depends upon signal pick up, and how often the units record data. I've had a difference with Garmin 705 vs Android app, which is OK as the 705 has the bells and whistles. How the android fares against my 200, can't say yet, as the 200 doesn't record as much as the 705 apparently, and doesn't have the sensors.
That said, I am pleased as punch with the 200 - for commutes etc, it just picks up signals, starts/stops much faster than the big bro units. Far easier to get on with, and if the bike moves it tells you you've set off, aren't you better pressing go.
The 605/705 and 800 units are awesome, but for day to day commutes, 200/500 is the way to go or the older 205/305.