Lion Theme Brings OS X Look-and-Feel to Jailbroken iPhones
The jailbreaking community has brought all sorts of interesting tweaks and hacks to iOS devices. Lion Ultimatum is functional theme for jailbroken iPhones that attempts to completely replicate the OS X user interface, not just with icons and a background, but with "fully usable Finder menus, stacks, launchpad, a scrollable dock, draggable windows, mission control, dashboard, and a customizable lock screen."
Lion Ultimatum is a free install for jailbroken iPhones. Lifehacker has installation instructions for those interested in trying it out.
It is, however, more useful as a proof-of-concept than anything else, and shows why Apple redesigned the iOS user interface from the ground up to be touch-compatible, rather than simply shoehorning the OS X interface onto a smaller touchscreen.

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