I am sure you cannot resist, is it possible?
Apparently it is possible, but Apple aren't letting anyone use the SDL system (yet)
The SDL is not open, yet. If it will ever be, there's not much problems with an iPhone version.
I think its one of the easiest platforms ever. Because we have an OSX Compiler and the Libs. IPhone OS is an arm based OSX. Cygwin compiler no problem and SDL is the one and only problem.