No. No it does not. Does the iphone calculator simulate having an iphone? No. This app juxtaposes two abstracted sets of control buttons. Skeuomorphic doesn't mean "is like something else that exists." The app does not include ornamentation that attempts to mimic the material, motion, structure, or any other physical aspect of the iPhone. If he had a simulated the bezel separating the two calculators or the shine of the glass as if there were two phones physically next to each other, or maybe mimicked the sound made when tapping on the buttons or any other simulated physical feature of the phone itself, then it would be skeuomorphic. That's not the case.