Let the hive mind of Engadget get that for you.
"I've found myself using my PC for a lot of conversations lately, and I'm also considering recording a podcast to share with anyone who will listen. There are tons of USB headset / microphones out there, and I'm hoping someone has some solid recommendations based on experience. I'll consider both headsets and standalone mics, by the way, but I'd like to keep the bill under $100 if possible. Help!"
Well, I'm not surprised. Flash isn't a simple plugin; like all other OS X plugins, you need an Intel version for Intel machines, and a PowerPC version for PowerPC machines. Now, you need an ARM version for ARM-based machines such as the iPhone, which simply doesn't exist.
Could it be made? Absolutely. Go talk to Adobe about this one.