The word is that Android 2.2 will have Wifi tethering, turning your smartphone into a hotspot. There are other new things like Flash and apps on SD card. I’m sure carriers won’t like tethering built-in but it’s already been possible just not over Wifi. I currently use PDANet and connect my Droid to my MacBook Pro via USB. The Wifi will be nice because I can connect the iPad to my phone since the iPad won’t allow Internet over Bluetooth. Verizon was advertising that the Palm Pre could be a mobile hotspot so I have hope they won’t block this. More over at TechCrunch.
I know this is possible now on Android if you Root your phone. I’m not willing to root my phone yet.