I understand what you are saying and we are essentially agreeing. However the distance one holds the iPad from their eyes can vary. Sometimes it could be quite close, other times further away. People move tablets around a lot.
So does the iPhone. Sometimes I hold it closer, sometimes I hold it farther away.
However, when dealing with things like "marketing", you have to normalize, just like Steve did when he declared 12" to be the normal viewing distance one holds a smartphone at. Obviously, this won't be true for every user everywhere.
Same goes for the iPad. Apple will just "normalize" a distance where the display they pick achieves the Retina effect so they can then call it a Retina display.
Obviously Steve will give his explanation on the "Retina" concept if they do in fact head that way since he clearly said that you must be above 300ppi when introducing the iPhone 4. He kind of mentioned viewing distance but not in much detail by any means.
No, he never said what you are saying he said. He explained the concept real clearly. Read the article I linked to.
Steve said that the Retina effect was your eye not able to distinguish pixels at the normal viewing distance you hold the device. He then qualified it as 12" distance for the iPhone, and thus a requirement of 300 ppi to achieve this effect.
The iPhone 4 numbers were an example as much as an introduction to the iPhone 4 display. He clearly stated however what was meant by Retina Display.
Where did you think all of us trying to explain it to you guys are getting this info ? Retina Display is an Apple Marketing strategy, they invented the term, the concept and the explanation behind it. We're just repeating it for you and others that just aren't getting it. Retina display is not something that existed as a "concept" or "industry slang" before the words came out of Steve's mouth on that faithful day in June of '10.