There is such a lot of overlap for some sounds that providing a totally accurate speech recognition software which is totally generic (will work for anyone without "training" the program) is almost impossible. This is because there is so much overlap in different accents and dialects all over the world. That being said; Vlingo on the Galaxy S 2 does a really good job! I've done two, simple, quick tests. One without background noise, and one with background noise:
Without Background Noise
With Background Noise
(yes I know I'm rubbish at German)
(Yes I know how bad my French is)
In the device settings there are options for "English US", "English UK", "French/Francais", "Italian/Italiano", "German/Deutsch" and "Spanish/Espanol"