the 'others' is simply the OS (operating system) of the phone, the apps, your coverart, and some other minor stuff packed into one 'other space'. Apple does at times decide to include more stuff into the 'other' space when a new firmware releases.
thats the real issue here...its not the OS basically because when you tried to plug your phone to iTunes you can see there that you cannot fully use up the 8MB (it seems like its only 7.3 or so because that .7 would be the OS) i understand as well that my coverart is taking up some memory but supposedly that will fall on pictures since its jpeg...try to restore to 1.1.4 don't put anything don't synchronize your phone yet and you will still see the 200MB there at least
Just to help dispel any theorycrafting that may be going on when it comes to the "Others" category, I've taken a screenshot of my iTunes during my last Restore to 1.1.4 on a Stock phone with nothing on it. I haven't synced any data at all, the only reason it says Sync complete is because I disabled the "Sync whenever connected" and it needs to sync to turn that flag off on the iPhone.