The rumoured iPad mini is supposed to have them same 1024x768 resolution as the iPad 1 & 2. Apparently, if you stuck to Apple's developer guidelines and used the same 44x44 point minimum size for both iPhone and iPad, then any touch controls on the new device will be the same size as they would be on the iPhone. So no effort required for developers.
There was an article about it on here the other day, but now it's probably lost in all the other rumours.