the logic of what this post is saying gives every right for him to vent his opinion, weather this is right or wrong we can only tell.
If the actual processor is the exact same 1ghz dual core (rather than 1.5ghz which i thought it would be) then indeed with the higher resolution there would not be a performance gain but a hit if any. Unless software has been improved to make the overall experience smoother. but indeed the extra res will require more horsepower should the software be identicle. people who have updated to 5.1 with the original iPad are noticing smoother experience and less crashing which makes me believe that indeed alot has gone into the software iOS.
Same with graphics, if you get a monitor for your PC that his higher res then your fps will drop slightly if the gpu is working harder to display the higher res.
HOWEVER;
Now that the tablet iOS is maturing and coding getting better to address memory leaks etc. Also the developers are getting better with thier apps, this will make less an impact on the proposed specs by looking at them on paper.
If the iPad can better address how it handles data and how it spreads the workload between GPU and CPU then the overall feeling of the device will be better. I believe that most things now head towards being more GPU heavy than CPU especially with the type of apps coming out and extra res.
Chasing specs is for the people with PC's and wads of cash to burn. But in a tablet it's a balance between performance, user experiance and price/profit margins. Not just chasing specs for a stat sheet. remember there is also the battery life to think about also.
Overall i think it is well balanced. The only thing i was dissapointed on is that they did not have a front camera to math the res of the screen for full res Facetime....but that will be saved for the 4 :O)