Interesting idea. I don't know if it exists, but I'd think such a device might be a power hog on the phone's battery at the least, and might even damage it due to excessive power draw. Most of the USB scopes seem to be designed to draw their power via the USB port, without a supplementary transformer bringing it from an AC source. Especially if the scope has it's own lighting built-in, it'd need that much more power to run it. Most desktop/laptop computers supply enough such power via the standard USB ports; but, I'd bet the phone's mini/micro USB might not be rated to supply that much.
That being said, at the rate new add-on devices are cropping up for smart phones, it might come about one day, in some form. I know there is currently a telephoto-cabable device available to clip/clamp onto a smart phone, like a supplementary lens on an SLR camera, and utilizing the phone's own camera for telephoto shots. I'm assuming it comes with it's own battery supply. I could see that being adapted further as a macro/microsope device in the same vein. (EDIT: Looking online, it appears there IS such a clip-on device made for the iPhone 4, with 60X-100X magnification and LED illumination; online reviews aren't very positive for this one, however).
David