The PAL/NTSC limitation is complete bullshit when the digital game ROM has no analog video signalling components.
I'm not sure about NES, but PAL and NTSC Commodore 64 have different clock speeds and the vertcal blank is at different frequencies, so on some games the timing is wrong or some video tricks aren't working.
Or what our company does - merely provides a subsidy to buy a device. Just like covering running costs. (Employee chooses, buys and owns the device. The subsidy is enough to buy an android - if want an iPhone or other high-end phone, you just pay the extra money.)
The question I have is what the smartphone is used for. If it's to receive and make phone calls the employee could simply give a SIM and a basic phone. I've seen 20 euro GSM and 50 euro UMTS phones, with a lot o extra features like camera, fm radio, mp3 player, web browsing and so on.
Even a low end Android phne costs under 100 euro, and makes possible to VPN or ssh easily in a remote system, and anyway some 'dumb' phones are capable of this. On the other hand if specific smart features of a phone have to be used for work-related operations, having to support a generice device is a IT support nightmare.
"The trouble with doing something right the first time is that nobody appreciates how difficult it was." -- Walt West