Yes, Philips has recently released an iPhone app that will allows users to use thier iPhones for dictation.  The new Philips app is FREE, however; you will need the Philips LFH-7430 if you want to transmit the recorded files via Email.
The Philips LFH-7430 is the ASP (Application Service Provider) that allows the iPhone to send files to a specified email address.  The LFH-7430 can only be sold by Philips MDCe dealers. 

Verification Source: Robert Johnson, Philips Product Manager.