Well...
The reason that they're not acknowledging that Android got there first is because it didn't.
I remember being able to share a data connection over Bluetooth from a Sony Ericsson and a Nokia dumb phone a long time ago (probably over 10 years), I remember using third-party software to do the same on my N95 something like 3-4 years ago.
Roughly two years ago the N97 shipped with a free version of Joikuspot in the firmware, so about the best you can say is that Android 2.2 might be the first to have the capability written into the OS, but it's certainly not the first to have the capability nor is it a new concept.
What's interesting from an iOS perspective is that apps for this functionality have previously been banned from the official app store (but are readily available to jailbreakers) and Apple previously said that this functionality would not be made available when they launched the iPad, so this represents a bit of a back-track.