I didn't downvote you, but I'm skeptical of the claim. They're both hand-held devices. I don't generally hold my Galaxy Nexus closer to my face than my iPad.
FYI: I downvoted you because telcodud was explicitly not making a claim that Nexus 7 is "retina," and in your retina-calculation math you completely overlooked the actual (and correct) answer to mycodebreaks' question:
> Nexus 7 [is] not "retina"
> Nexus 7 is closer to iPad 3 than iPad 2.
What you did end up saying is correct but unrelated to the post you were disagreeing with.
I absolutely don't mind a downvote; I was just confused because I thought I was horribly wrong... My point was that it's not closer to iPad 3, it's really between iPad 2 and iPad 3. Anyway, it's not important :)
Well, it's between iPad 2 and iPad 3, and probably closer to the iPad 3 like telcodud said... you're both right to a degree, but the tone of your initial comment rubbed me the wrong way, sorry. I gave you back an upvote :)
I actually did the math in my head (Thales) and thought 290 might be just about right, but if you want to be more accurate, use http://bhtooefr.org/displaycalc.htm . The number at bottom-right is the distance "at which individual pixels will no longer be distinguishable", a.k.a Retina.
The 13" inch, I measured (really! with a tape measure - just before posting that comment). And as I said, I based my assumption on myself and how I always use my iPad and when I used a friend's Galaxy tab a while back; We actually talked about it and how you hold it closer than my iPad. Not a lot, bu by an inch or two. So, that's how I "came up" with 11.5" and tailored the resolutions to give me a number close to it... :)