Not everything works (or works the same) in the iPhone simulator on the Mac as the device. You can't make/answer calls, no accelerometer, vibration, certain eff

Not everything works (or works the same) in the iPhone simulator on the Mac as the device. You can't make/answer calls, no accelerometer, vibration, certain effects are missing, performance is different, multi-touch is hardly usable, since you use the mouse+keyboard to simulate it, etc. And there is no simulator for Windows at the moment. It's going to be a lot of work to package it so that it is secure (DRM), works, and is polished enough for consumers. Probably not worth the cost considering how the App store is selling apps like hot cakes.