And one pixel is such a difficult technological problem to overcome? Clearly no amount of logic will dissuade you people.
There's no need to be rude. And just because it makes sense to you doesn't mean it's correct.
And yes, when you've designed and positioned tens, or even hundreds of controls with a specific size inside of a 1024x768 area, which is then scaled up by anything between 1 and 99% it can become a problem.
I provided ONE example of having an unevenly sized control at the top right corner of the screen producing a white 1-pixel wide space all down the right side of the screen, I'm sure there are many more.
The FACT that XCode (or any IDE to my knowledge) doesn't allow you to use decimals for positioning and sizing should be enough proof.
It's an irrelevant discussion anyways as the iPad's resolution won't change.
Perhaps we'll have a new display with the iPad 3 in 2012, as well as scalable UI technologies! Have you heard about this thing called HTML? You can actually align objects to one side of the screen or other! The size of objects can be expressed in terms of percentage of screen size... what?

Can't wait!
Don't be rude, seriously. We're not talking about aligning objects, we're talking about scaling up an area (1024x768) whilst maintaining multiple controls inside of that area which have specific positions and sizes.
You can easily write a computer application which automatically scales it's controls based on the size of the window... if you think that's all this is, which I take it by your (rude) reply, then you need to re-evaluate your logic.
Oh, and what Bytor65 wrote is also an issue: images that aren't scaled up by 2x look terrible. Something I believe SJ put great emphasis on at the Keynote when they released the iPhone 4, was that developers didn't need to do anything, it looks great already -- but, updating with HD images would make it look even better.
In this scenario, all apps without HD images provided would look significantly worse.