Re-read my comment. If someone has an iPad 2 specific design which uses buttons which are 40 points wide on an iPad 2, those buttons will be less than 40 points wide when that design is inevitably served to an iPad Mini user.
If iPad Minis are served iPhone-specific designs, then you're right—it doesn't matter. And perhaps the solution is "you shouldn't be making iPad 2/iPhone-specific designs," but that's not what I'm getting at.