Hi Marlon,
Any iPhone from the 3GS forward has GLES 2 support, all the versions before that only supported GLES 1.1, which is still perfectly fine, it's just lacking shaders.
I believe any Android 2.1 or higher device will support GLES 2 whereas the earlier versions will only support 1.1
I personally have an iPhone 3GS and a Motorola XT5 which is running Android 2.1 (update 1).
I bought the XT5 specifically because it was at the lower end of the spec sheet and for my 2D tests it's been holding up fine but I still need to test my 3D stuff on it to see how it really performs.
I haven't used one myself but I've heard very good things about the Samsung Galaxy devices. My mate has one so I'll see if I can get him to run some of my code and get some feedback for you

I find Android MUCH nicer to work with. I can dev on my Mac, my Linux box or my Windows box. I can just copy the file to the device and run it.
For iOS I'm forced into X-Code and forced into using my Mac which I find painful, although it's mostly moral issues rather than complexity issues

The other issue I have with iOS is that when I create something it has to be signed and the certificates run out every 6 months so if you want to keep your app permenantly on your phone you either have to keep uploading it or you have to release it to the iTunes store and then buy it.
Really, imho, you can't go wrong with either OS. If you go Android just make sure you buy a phone with enough specs for what you want to use it for, you will easily find one with iOS specs for no extra cost.