Samsung is not switching to LCD. They always had superior LCD panels but for their high end phones they use OLED. They do use LCD for cheap phones - always did. They also release some cheaper versions of high end phones for poor countries with LCD. Nexus 10 uses LCD because OLED panel with such high resolution would be prohibitively expensive. The biggest OLED screen Samsung produces in volume is a 7.7 screen in Galaxy Tab. Not all OLED panels use pentile matrix and the issue is becoming irrelevant anyway when pixel density reaches 300 ppi. Apple calls it "retina" because you can't see pixels and when you can't see pixels, you obviously can't see subpixels. And BTW Samsung will soon switch to IGZO for OLED.
LCDs used in cheap Samsung phones have nothing to do with high-quality LCDs like the one in the iPhone 5 and other new flagship phones. That changes nothing about them being superior to OLED screens like the ones in the GS3/Note 2 overall.
By the way, the 300 PPI thing only applies to displays with a RGB matrix since the distance separating each subpixel from another of its color is the same as the distance between each pixel. Therefore, the number of subpixel of a same color per inch is the same as the PPI for a RGB matrix. That isn't true for a PenTile matrix, which has an inflated PPI number compared to what your eyes will actually perceive: the subpixels.
It's impossible to set apart two points when their distance from each other and from the viewer's eyes surpass the human eye's visual acuity, measured in arcminute. In this case, the two points would be sub pixels, not pixels, since pixels aren't actual sources of light, they're just an arbitrary group of subpixels that depend on the matrix you choose.
For example, those two displays have the same PPI but different matrixes (RGB on the left, PenTile on the right):

Notice that they have the same green subpixel density but the one on the left has a higher density of red and blue subpixels. The optimal linear density of red and blue subpixels in the PenTile matrix would be around 1/sqrt(2) times lower.
So let's assume those two displays have 300 PPI.
The one with the RGB matrix would have:
300 red subpixels per inch
300 green subpixels per inch
300 blue subpixels per inch
The one with the PenTile matrix would have:
212 red subpixels per inch (in diagonal)
300 green subpixels per inch
212 blue subpixels per inch (in diagonal)
So assuming we were displaying an image with an equal amount of red, green and blue, the RGB matrix would have an average perceived density of 300 PPI while the PenTile display would be around 241 PPI.
The significant difference between the two can of course be perceived by any human with normal visual acuity (20/20 vision).
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