If you think about it, that much (>220) PPI is completely unnecessary and this becomes more evident as the screen size increases.
Well to determine if the resolution is too low, just right, or unnecessarily high for any device you need to know: 1) how many pixels 2) screen size 3) the intended distance of device to user
For a 4" phone, if you used VGA (640x480) compared to a WVGA (854x480) at a distace of about 40cm from your face (normal distance), the difference would be so miniscule that its actually funny.
If you upgraded to in iPhone4 due simply because of this you were uninformed, and became Apple's bich.
Infact, VGA at 5" is still a good quality for a phone, good/average but its no HD mind you.
A tablet is larger than a phone, so naturally the user should have it distanced further.
Going by the mathematics of VGA@5" is acceptable at 50cm, this equals 160PPI. So an acceptable density at 50cm from face is within the range of 150-170PPI. So for a 10" slate at 50cm, the screen resolution should be ~1366 x 768 (157PPI). And that's the resolution I recommend!