You have it backwards. iOS is res dependent. Not strictly, but everything seemingly needs to be a direct multiple of the iPhone or iPad res. 
Android is res independent, and can be any resolution.
		
		
	 
We're not talking about the same thing.
You're talking about the ability for a phone maker to use whatever resolution they want (within reason).
What I'm saying is that if you had two Android devices. Let's say they were identical hardware and software-wise, but they used two different screen resolutions (but the same size screen, say, 4".) one at 800x480 and the other at 1280x800. If you were to put the same interface elements running the same software, the icons/text/general UI of the 1280x800 device are going to be smaller than the interface elements on the 800x480 device.
This is very hard for me to find a picture of though. Since just about every phone has a custom built ui, the phone developers make icons and such for the phones that go with the aspect ratio and resolution of the device. I can't find two images of the same ROM on different resolution phones that have the same (or really close) screen sizes.
Now, the iPhone, OTOH, is very easy to prove. Just look at the 3GS and the 4. Same screen size. Same UI. The interface elements are exactly the same size on the screen, but since the 4 has double the pixies available, looks smoother and sharper than the 3GS. Text renders better, images render better all because of the smoothing effect.
So what I'm saying is, to address concerns earlier in this thread, that a higher resolution on the iPad 3 would't make a difference to anyone. It will still 'look' the same. It will just look a lot smoother.
But you're right in that iPhone, iPod Touch and iPad will be multiples of themselves. That's because to break away from the established aspect ratios (which work fine, honestly) would introduce fragmentation in to the ecosystem. Why make developers work on a 4:3 version of an app and then also have to include a 16:9 version? Too much work and Apple wants to make it easy.