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As you can see on the back of the N9 and Lumia 800 they both have 8 megapixel cameras with Carl Zeiss optics and dual LED flash lights. The N9 flash is above the camera lens while the Lumia 800 is to the side of it.
The most obvious hardware difference is the physical camera button found on the Lumia 800. The volume and power buttons are the same and are actually the only part of the hardware that is a bit weak with some wobble to them.
The speaker is found on the bottom of both devices as you can see by the grille here.