aperture size is independent of optics quality, which also limits the line resolution. The N900 may have a higher-quality Carl-Zeiss lens and I don't want to defend their specific MP recommendations based on 2007 technology but there are definitely physical limitations.
Even the Canon marketing dept has realized that and reduced MP from 14.7 (G10) to 10 (G11) for a 1/1.7" CCD sensor.
It took that number from a current c't magazine article, which compares new sensor technologies. It is the ratio of incoming photons to released electrons.