What does that even mean in the context of a smartphone?
Windows Phone Link has: Shared clipboard, notification sync, media player widget, you can even share the Android screen to Windows and run apps from there. It’s quite nice. The Samsung file manager and photo gallery also support OneDrive, Samsung Mail has Exchange support.
Phone Link overlaps quite a bit with KDE Connect which also works between two Android devices and comes out of the box with Steam Deck which is why I prefer KDE Connect to Phone Link but that’s just me.