Today you have to deliver .png, @2X.png and *~ipad.png image sets with your app. And, there is no off-the-shelf way to reuse @2X images with the iPad when in most cases they'll work just fine. You can, but it requires creative coding.
Still, this results in app packages that are bloated with image assets in triplicate and now soon to add a fourth version.
If you build a universal app it seems that even someone downloading your app onto an iPod Touch is going to end-up with @2X, ~ipad and ~ipad2X (or whatever) images that the app will never use.
Maybe this is the beginning of the end of the universal app?