Not really. You could always write a browser app for iOS or Android that uses Firefox or Chrome's user agent to have servers return the full desktop version.
If I was AT&T looking for unauthorized tethering folk, I'd focus on the people that are using > 2 GB a month + other various heuristics. Something deff smells funny if someone is using substantial bandwidth and much of the traffic is with a UserAgent like Firefox or Chrome
Ah yes because it's impossible to spoof your user agent string be it with a 3rd party web browser on the iPhone or your desktop browser to match the iOS one.