I think this is a legitimate question. There's two main things smartphones and PCs have in common, but both are arguable:

1. They do the same things. Both are general purpose computers. For some use cases, they both work fine.

2. They're about the same cost: ~$800 or so. But that's comparing flagship smartphone costs with entry-level desktop PC costs.

I suppose from hte perspective of a large company, a smartphone sale seems like it might be more or less valuable than a desktop PC sale depending on a variety of factors. So I think it's safe to say they are similarly comparable in that sense.