Check again. The wifi Nook is $149, the wifi Kindle is $139. The 3G Nook is $199, the 3G Kindle is $189.
So what? No one uses epub. PDF, text, HTML - all supported by the Kindle, and all formats you'll actually encounter.
epub is the predominate standard outside of the Kindle world. Apple's new reader uses it, Stanza uses it, and the primary DRM-free ebook sources use it. The popularity of the Kindle means that they also tend to offer mobipocket versions now, though. Aside from the Kindle store, I know of no ebook source which provides mobipocket but not epub.
You're counting anything that can read epub, aren't you? Except you're leaving out the part where the Nook DRMs its books, making those apps useless for Nook content.
No. The B&N ereader app (about to be rebranded as the Nook app) is available for Android, ipad/iphone/ipod, blackberry, and Windows. I don't own a Nook, but I use both the Kindle app and B&N app on my ipad. Honestly, I prefer the BN app for most things. I was very tempted to buy a Nook, but the latest Kindle announcement convinced me to wait until B&N responds with either further price cuts or better software/hardware.
What I know about the Nook itself is based on reading reviews and talking with a friend who owns one. It's certainly not a perfect device but until the latest release of the Kindle (which won't be available until late August) it had a lot going for it. The newest Kindle finally adds wifi, which can (in principle) be useful for obtaining non-store ebooks without paying the wireless fee. I'm not sure whether you can, though; my understanding is that both the Kindle and the Nook hook up via USB for transfer of 3rd party files (mobipocket and epub, respectively).
One of the biggest things the Kindle has going for it is free 3G service with Wikipedia and web browsing. I'm told that it's a pretty painful experience to browse the web, but if you lack a smartphone with a dataplan and really need to check something quickly online, I imagine that it's worth the $50 one time premium. The smaller form factor better matches the Nook's length and width (while being significantly thinner). So the Kindle was and is superior in terms of software and the latest gen really helps catch up in terms of hardware.
For me, the Nook's greatest weakness is that they haven't fully implemented synchronizing page locations between all apps and devices. Until they do, I won't be buying one. My understanding is that the Kindle sync process is pretty good. The Nook software was also very, very weak until just recently. The software lagged behind otherwise pretty nice hardware (personally, I like the versatility of a touchscreen interface even at the expense of a little battery life; I can understand how others might feel different). The screen flips as of the latest firmware update are nearly on par with the Kindle 2, though the next Kindle beats the Kindle 2 by another 20%. The Nook has a browser, but I'm told it's a pain. It also has a SD slot for additional storage - useless for books (2G is a lot), but nice for storing music to listen to while reading. Until this latest gen the Kindle was both limited in storage and the ability to play music; but the latest gen still lacks an SD slot, so you're stuck with the 4G of space.
In the end, it sucks that if I want an eink reader I have to pick a DRM-filled ecosystem. My ipad lets me use all the major stores and choose from multiple readers, but it'd be nice to have a cheaper, lighter device for just reading to complement it. epub really is important in that it is the primary ebook standard; it alone is not a sufficient reason to pick BN over Amazon, though, since the popularity of the Kindle is encouraging sources (e.g. O'Reilly) to provide mobipocket versions.
I do like the BN ipad reader and the store a bit more (I'm not an Amazon hater - I'm have Amazon Prime and order from them weekly). So I'm going to hold out getting an eink reader until BN has a chance to respond, either with updated software (finally supporting syncing and maybe improving the performance of the touch screen), hardware, or price (throw in a $25 gift card!). The Kindle 2's only redeeming feature for me was the 3G internet access, but the Kindle coming at the end of the month looks like a huge step forward.