Samsung seemingly demoed an LCD panel that was close to a theoretical 2048x1536 retina display, although 2048x1536 over 9.7 inches gives a DPI of around 260, which is short of the 300+ limit of human perception, and short of the iPhone 4's ~320DPI. Since doubling the resolution is the only real way forward here, I'd suspect Apple will claim that since an iPad is generally further form your face than a phone is, 260 DPI works as well as a 320DPI screen in terms of being a Retina Display®
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